The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Taxpayers utilizing this option receive credits that can be claimed against their income taxes. For many taxpayers, this election also has the effect of reducing their federal taxes. The budget package (1)  extends the PTET through tax year 2030, and (2)  allows taxpayers to make a late prepayment for tax years 2026 onward, subject to a 12.5  percent reduction in the corresponding credit.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 25, 2025 - The department also maintains 85 beds for women and people sentenced to death in state prisons that can be operated as either ICF or APP beds. Additionally, there are 30 beds in state hospitals that CDCR can refer women to.
https://lao.ca.gov/Publications/Report/4986

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - However, the flaws we identify above are conceptual problems that can be improved through reasonable assumptions in areas where actual data is lacking. We will continue to monitor Proposition  36 implementation and the prison population and make recommendations based on the updated information available at the May Revision, including the administration ’s revised estimates.
https://lao.ca.gov/Publications/Report/4991

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

Apr 11, 2025 - However, this is not the case because generally only people with current serious or violent offenses can be placed on parole. Historically, only about half of the people released from prison have been released to parole and the other half to PRCS.
https://lao.ca.gov/Publications/Report/5031

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Students use the laptops to read, write, and submit assignments and can access them throughout the prison, including in the housing units. Students can also use desktop computers in some classrooms for similar purposes (whenever access is granted to that room).
https://lao.ca.gov/Publications/Report/4913

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

Feb 28, 2023 - LAO Assessment Either Bonds or Cash Can Be a Reasonable Way to Finance Capital Outlay Projects. In our view, there can be reasonable arguments for using either bonds or cash to finance capital outlay projects.
https://lao.ca.gov/Publications/Report/4709

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - Larger and more complex projects can take a long time to complete. Since bonds are often not sold until projects are close to completion, the state can be slower to expend bond funds for these types projects.
https://lao.ca.gov/Publications/Report/3519

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - If the state can show that ZNE can be achieved cost ‑effectively for a variety of building projects, it will provide an important model for other public and private sector entities considering ZNE projects.
https://lao.ca.gov/Publications/Report/3711

The 2020-21 Budget: Debt Service on Infrastructure Bonds

Nov 20, 2019 - This post describes the current debt service ratio in the 2019-20 fiscal year. In addition to this report, you can find the main California's Fiscal Outlook report along with a collection of other fiscal outlook material on our fiscal outlook budget page.
https://lao.ca.gov/Publications/Report/4118

The 2019-20 Budget: Deferred Maintenance

Feb 8, 2019 - Figure 2 Administration ’s 2019 ‑20 Deferred Maintenance Proposals ( In Millions) Hastings College of the Law 1.0 $613.6 a Funds can also be spent on on ‑campus childcare facilities. b $34 million from the General Fund and $11.6 million from Proposition 68 ($11.5 million of the Proposition 68 amount can also be spent on projects that increase tourism and visitor
https://lao.ca.gov/Publications/Report/3929