The 2025-26 Budget: Scholarshare Investment Board

Apr 30, 2025 - Earnings from 529 plans are not taxable if the student uses the funds for qualifying education expenses. Qualifying expenses include tuition and fees, books and supplies, and room a nd board. CalKIDS Program Has Two Components.
https://lao.ca.gov/Publications/Report/5035

Assessment of the Strong Workforce Program

Dec 10, 2025 - Figure 11 Earnings Improvements Vary Somewhat by Region Median Change in Earnings for CCC CTE Students 2015 ‑16 a 2022 ‑23 Compared to 2015 ‑16 b San Diego/Imperial
https://lao.ca.gov/Publications/Report/5098

Redesigning California's Adult Education Funding Model

Dec 13, 2022 - A potential downside to a funding model that relies solely on a uniform per ‑student rate is that it could create an incentive for providers to “hold on ” to their students (such as ESL students) longer than necessary to continue generating funding —even if that is not best for students.
https://lao.ca.gov/Publications/Report/4652

Addressing Capital Renewal at UC and CSU

Jan 5, 2023 - Replacing these components is commonly referred to as capital renewal. When capital renewal needs are not addressed as they emerge, campuses accumulate backlogs commonly referred to as deferred maintenance.
https://lao.ca.gov/Publications/Report/4657

Trends in Higher Education: Student Outcomes [Publication Details]

Apr 18, 2024 - This brief is the third of a six-part series covering higher education trends in California. The third brief focuses on student outcomes and how they have changed over the past few decades. The brief also raises key issues for the Legislature to consider as it makes related policy and budget decisions.
https://lao.ca.gov/Publications/Detail/4895

The 2025-26 Budget: University of California

Feb 27, 2025 - One way has been to place its pooled cash in investment accounts and use some of the annual investment earnings to support core operations. In UC ’s 2024 ‑25 budget plan, it identified $90  million in investment earnings that it designated for its core operations.
https://lao.ca.gov/Publications/Report/4998

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

May 10, 2022 - Similar to other endowed institutions, a portion of the endowment income Carnegie Science earns must be spent on donor ‑specific activities (such as supporting specific research topics), with the remaining funds unrestricted.
https://lao.ca.gov/Publications/Report/4594

Assessing Community College Programs at State Prisons

Jul 1, 2024 - In higher education, these data are commonly referred to as student persistence rates. 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 2022-23 Budget: Analysis of Major UC Proposals

Feb 2, 2022 - Providing funding for more enrollment can potentially reduce the number of students referred to less selective campuses. In fall 2020 (the most recent year of data publicly available), UC referred 9,110  freshman applicants (10  percent).
https://lao.ca.gov/Publications/Report/4511

The 2022-23 Budget: Analysis of the Care Economy Workforce Development Package

Mar 10, 2022 - While the administration references these workforce needs as part of its proposal, the administration does not provide a comprehensive assessment of statewide workforce needs across the care economy.
https://lao.ca.gov/Publications/Report/4572