The 2023-24 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 23, 2023 - The 2011 realignment shifted a portion of annual state sales tax revenue —which is expected to be nearly $2  billion in 2023 ‑24 —to counties to support the PRCS population as well as other adult criminal justice populations that were realigned in 2011.
https://lao.ca.gov/Publications/Report/4703

The 2021-22 Budget: Trial Court Operations Proposals

Feb 11, 2021 - The amount collected above the LCFF allotment is known as excess property tax. Because the amount of property tax revenue collected can change from year to year, the amount of excess property tax also can change from year to year.
https://lao.ca.gov/Publications/Report/4362

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Tax Reductions and Business Assistance Tax Refunds to Low-Income Californians. The Governor ’s budget proposes a one ‑time $600 tax refund to taxpayers who received the California Earned Income Tax Credit (EITC) for 2019 and taxpayers using an Individual Taxpayer Identification Number (ITIN) who will receive the EITC for 2020.
https://lao.ca.gov/Publications/Report/4309

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - If the Legislature wants to make different decisions about this spending (without statutory changes or fund shifts), it can either: (1)  use the funds to make tax rebates and additional payments to schools, (2)  spend on other SAL-excluded purposes, or (3)  use the funds to reduce taxes.
https://lao.ca.gov/Publications/Report/4432

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset

Feb 16, 2017 - Governor ’s Budget Underestimates Excess Property Tax Revenue. The Governor ’s budget estimates that excess property tax revenue in 2017-18 will not increase over the 2016-17 level of $37 million. Our analysis of property tax growth, however, projects higher excess property tax levels and, in turn, higher General Fund offsets for trial courts.
https://lao.ca.gov/Publications/Report/3567

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Based on the recent federal approval of a similar tax in Michigan, federal approval of a reauthorized California MCO tax appears likely. Despite this development, the administration did not propose an extension of the MCO tax in 2019 ‑20, forgoing over $ 1  b illion in General Fund benefit.
https://lao.ca.gov/Publications/Report/3916

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - CAC = California Arts Council; CalVet = California Department of Veterans Affairs; CDE = California Department of Education; CDFA = California Department of Food and Agriculture; CDI = California Department of Insurance; CDT = California Department of Technology; SOC = Security Operations Center; IT = information technology; CMD = California Military Department; CPUC = California Public Utilities
https://lao.ca.gov/Publications/Report/4432/6

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Through Savings Plus, employees can open a 401(k) and/or a 457(b) account and can choose to make contributions on a pre-tax or post-tax basis to these accounts. Employees can then choose from a variety of investment options, including indexed and m anaged funds and target-date funds.
https://lao.ca.gov/Publications/Report/4800

The 2022-23 California Spending Plan: Judiciary and Criminal Justice

Sep 26, 2022 - Excess Property Tax Offset. The budget includes a $128.4 million reduction in General Fund support for trial court operations in 2022-23 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/4625