The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package excludes the first $20,000 of military retirement benefits, including retirement pay and survivor benefits, from state income taxation starting in tax year 2025. This exclusion is limited to individual taxpayers with less than $125,000 in adjusted gross income (AGI) or joint taxpayers with less than $250,000 in AGI.
https://lao.ca.gov/Publications/Report/5081/

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - We also expect that the costs and benefits of constructing a building as ZNE will vary over time as the costs and benefits of adding solar PV and energy efficiency to projects change. This would result in the cost ‑benefit calculation for ZNE projects being different in the future than today.
https://lao.ca.gov/Publications/Report/3711

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - For example, how would people at other prisons learn of the benefits of SQRC? What are the intermediate positive steps and institutional responses that would mark someone ’s pathway to SQRC? How Would the Administration ’s Vision Be Implemented?
https://lao.ca.gov/Publications/Report/4986

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Given that the results of the recommended data and studies have the potential to notably improve legislative decision ‑making on prison postsecondary education policy and programs moving forward, we believe the added administrative workload is warranted.
https://lao.ca.gov/Publications/Report/4913

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

Jan 14, 2019 - These slots would be on top of the almost 9,000 full ‑day slots the state added over the past three years. Extending preschool to all children from low ‑income families is consistent with considerable research that has concluded the benefits of preschool are greatest for these children.
https://lao.ca.gov/Publications/Report/3916

The Administration’s Sacramento Office Building Construction Strategy: Ensuring Robust Oversight

Dec 14, 2016 - The weaknesses of the existing SPIF process would be magnified if additional funds are added to the account in the future. The statute governing the SPIF provides the administration with the discretion to establish and fund new projects with JLBC notification rather than legislative approval.
https://lao.ca.gov/Publications/Report/3516

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - It also includes a $36.6  million ongoing General Fund augmentation for increased trial court health and retirement benefits. Additionally, the budget package sets aside funding to support any increases for these benefits that occur during 2024-25.
https://lao.ca.gov/Publications/Report/4924

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - One advantage of bonds is that they can better align who pays for the project with who benefits from the project. Since capital outlay projects will provide benefits for many years, future taxpayers would pay for the future bene fits (through debt service payments) rather than current taxpayers paying for the entire project (through cash financing).
https://lao.ca.gov/Publications/Report/4709

The 2016-17 Budget: The Governor's State Office Building Proposal

Feb 9, 2016 - We find that the concept of addressing state office buildings as part of a larger plan and strategy —rather than on an ad hoc basis —makes sense. However, the proposal provides very little information on the Governor ’s larger plan.
https://lao.ca.gov/Publications/Report/3347

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - Under the state ’s current policy to pay for retiree health benefits, (1)  the state and employees each contribute an amount of money —established as a percentage of pay through the collective bargaining process —to prefund the benefits employees earn today and (2)  the state pays the costs of the benefit for current retirees on a pay-as-you-go basis.
https://lao.ca.gov/Publications/Report/4101