The 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - Because the 2011 realignment shifted responsibility for various correctional populations from the state to the counties, it also shifted a portion of sales tax revenue to counties to support this workload.
https://lao.ca.gov/Publications/Report/5031

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Excess Property Tax Offset. The budget includes a $247.6  million one-time reduction in General Fund support for trial court operations in 2024-25 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/4924

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

Feb 28, 2023 - Taxable bonds are projected to have about 7  percent interest rates in fall 2023 —or 1.35  percent higher than tax-exempt bonds. As a result, the annual debt service savings on these taxable bonds is about $5  million more than tax-exempt bonds.
https://lao.ca.gov/Publications/Report/4709

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Proposition  98 funding comes from the state General Fund and certain local property tax revenues. Most Proposition  98 funding is provided to community colleges through “apportionments, ” which is general ‑purpose funding used to pay for instruction and other core operating costs.
https://lao.ca.gov/Publications/Report/4913

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - Statutory Changes to Temporarily Change Process for Adjusting Cannabis Tax Rates. The California Department of Tax and Fee Administration (CDTFA) makes periodic, statutorily required adjustments to the rates for the state ’s two cannabis taxes: the retail excise tax and the cultivation tax.
https://lao.ca.gov/Publications/Report/4277

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 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - In addition to lengthening the duration of leave, the spending plan also reduces the reserve requirement for the Disability Fund, which co llects payroll taxes and pays disability and paid family leave benefits, from 45  percent of disbursements to 30  percent of disbursements.
https://lao.ca.gov/Publications/Report/4101

State Bonds After Federal Tax Reform [Publication Details]

Feb 1, 1987 - State Bonds After Federal Tax Reform [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/365

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - First, if federal, state, or local tax incentives for solar PV change, it could affect the cost of implementing these systems through power purchase agreements at state facilities. Second, the cost of these systems could be affected by overall changes in the solar PV market.
https://lao.ca.gov/Publications/Report/3711