The 2025-26 Budget: Community College Facilities

Mar 18, 2025 - Chancellor ’s Office Then Ranks Projects Within Each Category. Districts typically submit more modernization and growth project proposals than available state bond funding can support. Each year, the Chancellor ’s Office uses certain scoring metrics to rank projects within these two categories.
https://lao.ca.gov/Publications/Report/5017

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Version 4.0 creates new diversity, equity, inclusion, and accessibility (DEIA) requirements. Most notably, 4  percent of an applicant ’s awarded credit will be contingent on the submission and approval of several documents related to the applicant ’s efforts to set and achieve DEIA goals.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: Judicial Branch

Feb 12, 2025 - When proposing new projects, the administration generally follows the ranked project priority list identified in the judicial branch ’s 2019 assessment of facility needs. Since 2021 ‑22, the construction or renovation of about a dozen of the highest ranked immediate need projects have commenced.
https://lao.ca.gov/Publications/Report/4959

The 2025-26 Budget: Concession Bargaining

May 19, 2025 - Collective bargaining between the Governor and the state ’s rank-and-file employees (organized into 21 bargaining units) is governed by the Ralph C. Dills Act (Dills Act). The product of negotiations at the bargaining table is a labor agreement referred to as a memorandum of understanding (MOU).
https://lao.ca.gov/Publications/Report/5047

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - The administration estimates that the proposed income tax inclusion would result in roughly $85  million in foregone revenue annually. Analysis Provides Some Tax Relief. The partial income tax exclusion of military retirement income would reduce state taxes for 130,000 veterans in the state.
https://lao.ca.gov/LAOEconTax/article/Detail/820

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - The administration estimates that the proposed income tax inclusion would result in roughly $85  million in foregone revenue annually. Analysis Provides Some Tax Relief. The partial income tax exclusion of military retirement income would reduce state taxes for 130,000 veterans in the state.
https://lao.ca.gov/LAOEconTax/Article/Detail/820

Rethinking California's Reserve Policy

Apr 10, 2025 - These problems are also clear when California ’s reserves are compared to other states —California ranks near the top in terms of revenue volatility, but below average in terms of reserves. As such, our recommendations are an honest reflection of the volatility in the state ’s tax system.
https://lao.ca.gov/Publications/Report/5028

The 2025-26 Budget: College of the Law, San Francisco

Mar 10, 2025 - CLSF ’s student ‑to ‑faculty ratio is currently ten to one (inclusive of its master ’s programs) and has held close to that level for the past decade. Since 2015 ‑16, the most notable change in personnel has been the growth in those providing instruction ‑related services (including faculty and support staff).
https://lao.ca.gov/Publications/Report/5014

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - California is the only state that has an explicit competitive element to its tax credit, as it ranks projects using a formula that weighs the wages that will be generated by a production versus the value of credits that will be allocated t o that project.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Child Welfare

Feb 13, 2025 - Funds must be used for services/items that meet an assessed need and must (1)  promote inclusion in the community, (2)  increase safety in the home environment, and/or (3)  facilitate age-appropriate participation or autonomy in making decisions that improve physical or behavioral health outcomes.
https://lao.ca.gov/Publications/Report/4962