The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - 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. This exclusion is limited to individual taxpayers with less than $125,000 in adjusted gross income (AGI) or joint taxpayers with less than $250,000 in AGI.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - For example, how would people at other prisons learn of the benefits of SQRC? What are the intermediate positive steps and institutional responses that would mark someone ’s pathway to SQRC? How Would the Administration ’s Vision Be Implemented?
https://lao.ca.gov/Publications/Report/4986

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Given that the results of the recommended data and studies have the potential to notably improve legislative decision ‑making on prison postsecondary education policy and programs moving forward, we believe the added administrative workload is warranted.
https://lao.ca.gov/Publications/Report/4913

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - Reflects Proposition 36 in effect for half of the fiscal year. c Estimated savings amount is a projection. Reflects Proposition 36 in effect for the full fiscal year. Projected Savings of $30.5  Million in 2025-26 and $24.7  Million in 2026-27.
https://lao.ca.gov/Publications/Report/4991

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - It also includes a $36.6  million ongoing General Fund augmentation for increased trial court health and retirement benefits. Additionally, the budget package sets aside funding to support any increases for these benefits that occur during 2024-25.
https://lao.ca.gov/Publications/Report/4924

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - One advantage of bonds is that they can better align who pays for the project with who benefits from the project. Since capital outlay projects will provide benefits for many years, future taxpayers would pay for the future bene fits (through debt service payments) rather than current taxpayers paying for the entire project (through cash financing).
https://lao.ca.gov/Publications/Report/4709