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

A Framework for Evaluating State-Level Green Stimulus Proposals

Jan 5, 2021 - For example, spending a greater share of the General Fund budget on environmental projects means less money is available for other state priorities, such as education, health care, or adding to reserves.
https://lao.ca.gov/Publications/Report/4308

The 2026-27 Budget: Cap-and-Invest Expenditure Plan

Feb 10, 2026 - Most notably, because including state operations expenditures as part of Tier 1 means they receive first priority for available GGRF, adding new activities to this category can have the effect of gradually “crowding out ” other GGRF ‑funded programs and activities.
https://lao.ca.gov/Publications/Report/5114

The 2025-26 Budget: Natural Resources and Agriculture Discretionary Spending Proposals

Feb 18, 2025 - Specifically, the survey found that 23  percent of respondents earn $30,000 or less; 19  percent earn between $30,001 and $60,000; 15  percent earn between $60,001 and $90,000; and 11  percent report earning between $90,001 and $120,000.
https://lao.ca.gov/Publications/Report/4967

Assessing California’s Climate Policies—Agriculture

Dec 15, 2021 - Instead, the incentives to develop AMMP projects rely on potential revenues from selling value ‑added manure products or cost savings from using products to offset expenditures. Value ‑added manure products include soil amendments and compost made from separated solids.
https://lao.ca.gov/Publications/Report/4483

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

Jan 7, 2025 - Typically, the first step that rate ‑setting entities take is to determine the amount of money the utility should be allowed to recover through rates to support the main components of the electricity system and other activities.
https://lao.ca.gov/Publications/Report/4950

Overview of New Updates to the Cap-and-Invest Program

Dec 9, 2025 - Issues for Legislative Consideration and Oversight In this section, we highlight what we see as some of the key potential implications of A B  1207 and S B  840 , which we also summarize in Figure  3 .
https://lao.ca.gov/Publications/Report/5097

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - The reason for the reduction is the recent voter approval of Proposition  35 (2024), which requires the state to spend less MCO tax money on offsetting General Fund spending and more money on provider rate increases.
https://lao.ca.gov/Publications/Report/4951

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Similarly, rural communities that are at greater risk of experiencing water shortages due to droughts tend to be home to large proportions of households with residents of color and who earn lower incomes.
https://lao.ca.gov/Publications/Report/4575

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - Major Spending Choices Figure  2 displays the major budgetary decisions that the Governor made in allocating state and federal money, totaling $85  billion. It includes (1)  the General Fund surplus, (2)  school and community college spending, (3)  the American Rescue Plan (ARP) fiscal relief funds, and (4)  ARP capital projects funds.
https://lao.ca.gov/Publications/Report/4432