The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Excludes Some Military Retirement Income From Income Taxes. 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.
https://lao.ca.gov/Publications/Report/5081

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - If security and privacy protections need to be upgraded or added on later, who will p ay for these improvements? Is There Sufficient Oversight of This Project? What policies and governance models are needed to ensure that the transition to Next Generation 911  is  successful?
https://lao.ca.gov/Publications/Report/5145

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Credits may be used to offset either personal income or corporation taxes and can be carried forward for up to six years. Grant Program Added as Alternative to Tax Credits. Since the tax credit is nonrefundable, businesses without a significant California tax liability cannot utilize the credit.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: Governor’s Office of Service and Community Engagement

Mar 11, 2025 - The Governor ’s budget proposes $5  million one-time General Fund in 2025-26 to undertake expansion activities aimed at adding ten campus partners and 500 additional students for the subsequent year.
https://lao.ca.gov/Publications/Report/5015

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - In September 2020, the Legislature instituted the Main Street Small Business Tax Credit, which provides income or sales tax credits to firms with 100 or fewer employees that added jobs in the second half of 2020.
https://lao.ca.gov/Publications/Report/4452

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Lower ‑Income Households and Communities Are Particularly Vulnerable. In  general, low ‑income households and communities are expected to bear a disproportionate burden because they have fewer resources for adapting to various climate impacts.
https://lao.ca.gov/Publications/Report/4575

The 2022-23 Budget: Office of Planning and Research Budget Proposals

Feb 9, 2022 - To raise awareness of the Golden State Stimulus (GSS) and the California Earned Income Tax Credit (CalEITC) programs, the Franchise Tax Board, in partnership with the Department of Community Services and Development (CSD), award grants to CBOs for education and outreach activities.
https://lao.ca.gov/Publications/Report/4523

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - To inform this decision, the Legislature could direct OES and local law enforcement to provide their perspectives in spring budget hearings on the key weaknesses of the LEMA system that are best ad dressed through state reimbursement.
https://lao.ca.gov/Publications/Report/4982

Mental Health Services Act: Proposed Bond to Fund Behavioral Health Facilities and Veterans Housing

Aug 17, 2023 - Background Public Community Behavioral Health Services Counties Are Primarily Responsible for Funding and Delivering Community-Based Services for Low-Income Individuals With the Highest Service Needs.
https://lao.ca.gov/Publications/Report/4790

State Assistance to Businesses in Response to COVID-19

Jan 4, 2024 - Income. We used data from the 2021 American Community Survey (ACS) to measure median household income for each zip code. We then placed all California zip codes in one of four categories: low income (less than or equal to $61,000), medium ‑low income ($61,001 to $81,000), medium ‑high income ($81,001 to $110,000), and high income (greater than $110,000).
https://lao.ca.gov/Publications/Report/4824