The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: Proposed Zero-Emission Vehicle Incentive

Feb 24, 2026 - As we discuss in our December 2018 report, Assessing California’s Climate Policies—Transportation , such challenges can include (1) program interactions that can affect cost‑effectiveness, (2) difficulty evaluating programs,(3) potential lack of program coordination, and (4) increased administrative costs.
https://lao.ca.gov/Publications/Report/5140

Framework for Approaching the Natural Resources and Environmental Protection Budget [Publication Details]

Feb 26, 2026 - Presented to: Senate Committee on Budget and Fiscal Review No. 2 on Resources, Environmental Protection and Energy
https://lao.ca.gov/Publications/Detail/5136

The 2025-26 California Spending Plan: Natural Resources and Environmental Protection

Oct 16, 2025 - Specifically, Chapter  22 of 2025 (AB  130, Committee on Budget) exempts qualified urban infill housing projects from CEQA. In addition, it amends the Coastal Act to prevent appeals of local permits for multifamily housing (four or more units) in the coastal zone on the basis of the project being located in a sensitive coastal resource area or not being the principally permitted use.
https://lao.ca.gov/Publications/Report/5080

The 2026-27 Budget: Framework for Approaching the Natural Resources, Environmental Protection, and Agriculture Budget

Feb 10, 2026 - (The Legislature also might consider whether some portion of crew operations could qualify for federal or other reimbursement, such as from work on fuels reduction projects.) CCC: Greenwood Residential Center Staffing.
https://lao.ca.gov/Publications/Report/5116

New Infrastructure Legislation: Summary and Issues for Legislative Oversight

Aug 8, 2023 - Qualifying projects include: (1)  certain semiconductor and microelectronic projects, (2)  up to 20 transportation projects that meet certain criteria, (3)  certain water-related projects (excluding the Delta conveyance project), and (4)  certain energy infrastructure projects.
https://lao.ca.gov/Publications/Report/4785

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - In large part due to this cost differential, currently only a small share —less than 2   percent —of aviation fuel used in the United States is SAF. SAF Production Occurs Alongside Other Renewable Fuels.
https://lao.ca.gov/Publications/Report/5139

Assessing California’s Climate Policies—Residential Electricity Rates in California

Jan 7, 2025 - Th is is largely due to California ’s relatively robust cost ‑reduction programs for low ‑income households and rooftop solar customers, which are subsidized by other ratepayers who do not qualify for those discounts.
https://lao.ca.gov/Publications/Report/4950

The 2026-27 Budget: Proposed Elimination of State Environmental Positions

Feb 17, 2026 - (We refer to these as “environmental positions. ”) By contrast, as shown in Figure  2, environmental positions comprised a majority of the residual positions reviewed by the Legislature (565 of 1,009) and of the positions the Legislature did not agree to eliminate (349 of 650).
https://lao.ca.gov/Publications/Report/5124

The Bay-Delta Plan and Voluntary Agreements: Ensuring Effective Legislative Oversight

Mar 18, 2026 - Populations of fall ‑run Chinook —the state ’s most abundant salmon run that supports commercial and recreational fishing —have declined by an average of 2  percent annually since 1995. (A “run ” refers to the season in which the majority of adults return from the ocean to spawn.)
https://lao.ca.gov/Publications/Report/5163