The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Relatedly, action taken in Chapter  27 of 2025 (AB  1138, Zbur and Allen) makes additional changes to version 4.0, including but not limited to: increasing the size of tax credit awards as a percentage of qualified expenditures, expanding the range of productions that are eligible for the credit, and enhancing the size and scope of the Career Pathways Program.
https://lao.ca.gov/Publications/Report/5081

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Excess Property Tax Offset. The budget includes a $247.6  million one-time reduction in General Fund support for trial court operations in 2024-25 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/4924

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

Apr 11, 2025 - Because the 2011 realignment shifted responsibility for various correctional populations from the state to the counties, it also shifted a portion of sales tax revenue to counties to support this workload.
https://lao.ca.gov/Publications/Report/5031

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

Feb 25, 2025 - The Governor ’s budget proposes total expenditures of $14.1  million General Fund for capital outlay projects in 2025 ‑26. This amount includes (1) $11.5  million to construct new groundwater wells to supply Ironwood State Prison in Blythe, (2) $1.2  million for the preliminary plans phase of a project to construct new ground water wells to supply Central California Women ’s
https://lao.ca.gov/Publications/Report/4986

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

Feb 28, 2023 - Taxable bonds are projected to have about 7  percent interest rates in fall 2023 —or 1.35  percent higher than tax-exempt bonds. As a result, the annual debt service savings on these taxable bonds is about $5  million more than tax-exempt bonds.
https://lao.ca.gov/Publications/Report/4709

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Proposition  98 funding comes from the state General Fund and certain local property tax revenues. Most Proposition  98 funding is provided to community colleges through “apportionments, ” which is general ‑purpose funding used to pay for instruction and other core operating costs.
https://lao.ca.gov/Publications/Report/4913