The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Extend the Pass-Through Entity Elective Tax. California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income.
https://lao.ca.gov/Publications/Report/5081

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Data requested by our office and provided by the Chancellor ’s Office, however, indicate incarcerated CDCR students in CCC programs have course success rates (earning a passing grade or course credit) similar to those of other CCC students (72  percent on  average).
https://lao.ca.gov/Publications/Report/4913

The 2019-20 Budget: California Spending Plan—Capital Outlay

Oct 17, 2019 - The vast majority of the approved capital outlay funds in 2019 ‑20 are from three sources: the General Fund ($1.5  billion); Public Buildings Construction Fund ($1.1  billion), which comes from lease revenue bonds; and the 2016 California Community College Capital Outlay Bond Fund, which comes from general obligation bonds passed in Proposition  51 (2016) ($539  million).
https://lao.ca.gov/Publications/Report/4105

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - Recently Passed Wildfire-Related Legislation. The budget provides $2  million General Fund to implement a Wildfire Forecast and Threat Intelligence Integration Center, consistent with Chapter  405 of 2019 (SB  209, Dodd).
https://lao.ca.gov/Publications/Report/4277

The 2018-19 Budget: The May Revision—State Project Infrastructure Fund

May 14, 2018 - We recommend that the Legislature pass trailer bill legislation that modifies the SPIF so it is no longer continuously appropriated. Instead, we recommend that funding provided in the SPIF for state office building projects go through the typical budget process.
https://lao.ca.gov/Publications/Report/3840

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

Jan 14, 2019 - In 2017, Congress passed legislation that reduced the amount of the individual mandate penalty to zero, effectively making the mandate unenforceable. This change is expected to result in some —likely healthier —individuals dropping their health insurance coverage, leading to higher premiums.
https://lao.ca.gov/Publications/Report/3916

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - To ensure that the administration implements ZNE in a way that is consistent with legislative priorities, we recommend that the Legislature pass legislation that outlines its policies for ZNE for state buildings.
https://lao.ca.gov/Publications/Report/3711