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 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - Reflects Proposition 36 in effect for half of the fiscal year. c Estimated savings amount is a projection. Reflects Proposition 36 in effect for the full fiscal year. Projected Savings of $30.5  Million in 2025-26 and $24.7  Million in 2026-27.
https://lao.ca.gov/Publications/Report/4991

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 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - The 2019-20 Budget: California Spending Plan—Other Provisions a Funds can also be spent on on ‑campus childcare facilities. b The budget also includes additional funding for specific roof and fire alarm replacements. c Funds can also be spent on projects that increase tourism and visitor experiences.
https://lao.ca.gov/Publications/Report/4101

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

Jan 13, 2020 - The Governor allocates this amount among three uses: ( 1)  c ontinuing to implement the state ’s plan to prefund retiree health benefits, ( 2)  r epaying a 2017 ‑ 18 l oan from the state ’s cash resources that supported a supplemental pension payment in that year, and ( 3)  a supplemental pension payment to the state ’s teacher retirement system.
https://lao.ca.gov/Publications/Report/4135

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