The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package provides a blanket exemption for settlements related to any wildfire occurring between tax years 2021 and 2029. Previously, state law provided income tax exemptions for wildfire settlements on a case-by-case basis.
https://lao.ca.gov/Publications/Report/5081/

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

Apr 11, 2025 - The administration ’s proposal to measure county performance against baselines using failure-to-prison rates from 2021 through 2023 has a key drawback. Specifically, including 2021 data is problematic because failure-to-prison rates during 2021 were artificially low due to factors related to the COVID-19 pandemic rather than county performance.
https://lao.ca.gov/Publications/Report/5031

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Figure  7 shows persistence rates for several cohorts that started their CCC education at CDCR. On average, incarcerated students have notably lower persistence rates compared with the average for CCC students.
https://lao.ca.gov/Publications/Report/4913

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - This includes the reversion of $8  million in unspent funds from 2023-24 for the implementation of the peace officer certification program created by Chapter  409 of 2021 (SB  2, Bradford and Atkins).
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