The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package (1)  extends the PTET through tax year 2030, and (2)  allows taxpayers to make a late prepayment for tax years 2026 onward, subject to a 12.5  percent reduction in the corresponding credit.
https://lao.ca.gov/Publications/Report/5081

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

Apr 11, 2025 - This would make estimates of performance more accurate and potentially more achievable for some counties. Although making this change might only result in modest changes to the statewide performance payment, compared to the Governor ’s proposal, it may have a larger impact on smaller, more rural, counties that are more affected by small changes in failure-to-prison rates.
https://lao.ca.gov/Publications/Report/5031

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

Feb 25, 2025 - Make Various Programmatic Enhancements ($6.6   Million Ongoing by 2027 ‑28). The proposal includes $4.6  million in 2025 ‑26 (growing to $6.6  million by 2027 ‑28) to make the following expansions to custody staffing and rehabilitative programming capacity: Provide Additional Custody Staff for Existing Areas of the Prison.
https://lao.ca.gov/Publications/Report/4986

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.
https://lao.ca.gov/Publications/Detail/5081

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

Feb 26, 2025 - We will continue to monitor Proposition  36 implementation and the prison population and make recommendations based on the updated information available at the May Revision, including the administration ’s revised estimates.
https://lao.ca.gov/Publications/Report/4991

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - In addition, the budget package includes language that would allow the Department of Finance to make payments from the General Fund for any fines related to staffing vacancies in the Coleman v. Newsom court case related to the provision of prison mental health care.
https://lao.ca.gov/Publications/Report/4924

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

Feb 28, 2023 - To the extent the Legislature authorizes new lease revenue bonds for projects, we recommend the Legislature provide clear direction to the administration regarding which source of funds it intends to use to make debt service payments.
https://lao.ca.gov/Publications/Report/4709

Assessing Community College Programs at State Prisons

Jul 1, 2024 - We envision an approach that assigns priority for courses to new students who have less than five years left on their sentences and continuing students making good progress toward their first degree.
https://lao.ca.gov/Publications/Report/4913

The 2016-17 Budget: The Governor's State Office Building Proposal

Feb 9, 2016 - Thus, the administration ’s focus on infrastructure makes sense. However, based on our assessment, we make several recommendations below related to the specifics of the Governor ’s proposal for state office buildings.
https://lao.ca.gov/Publications/Report/3347

The 2016-17 Budget: Governor’s General Fund Deferred Maintenance Proposal

Feb 12, 2016 - Differing funding levels may make sense to the extent they reflect differing levels of need, severity of need, or priorities. However, the Governor ’s proposal does not provide such clear justification.
https://lao.ca.gov/Publications/Report/3353