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Budget and Policy Post

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The 2026-27 California Spending Plan: Natural Resources and Environmental Protection

October 5, 2026 - This post begins by providing an overview of total spending for the departments overseen by the California Natural Resources Agency (CNRA) and California Environmental Protection Agency (CalEPA). Next, we discuss certain cross-cutting issues that affect departments in both agencies, including spending from the Greenhouse Gas Reduction Fund (GGRF). We then discuss individual departments that had notable budget changes within each of the two agencies. We conclude with a summary of budget allocations from Proposition 4, the climate bond approved by voters in November 2024.


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The 2026-27 California Spending Plan: Other Provisions

October 2, 2026 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2026-27 Spending Plan series.


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Tax Exclusion for Student Loan Forgiveness

October 1, 2026 - This post fulfills the requirement enacted by Chapter 5 of 2023 (AB 111, Committee on Budget) that our office estimate the number of Californians who were able to exclude student loan forgiveness from state income taxation and the total amount of loan forgiveness excluded as a result of new, temporary income tax exclusions enacted by Chapter 5.


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The 2026-27 California Spending Plan: Child Care and State Preschool

September 30, 2026 - In this post, we summarize some of the most notable components of child care and state preschool program budgets in the 2026-27 state spending plan.


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The 2026-27 California Spending Plan: Higher Education

September 28, 2026 - This post summarizes the state’s 2026‑27 spending package for higher education. In this post, we provide an overview of the state’s higher education spending package, then cover spending for the California Community Colleges (CCC), California State University (CSU), University of California (UC), student financial aid, and a few other areas. Our EdBudget tables provide more detail about the 2026‑27 education budget.


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The 2026-27 California Spending Plan: Judiciary and Criminal Justice

September 25, 2026 - In this post, we identify some of the major actions taken in the 2026-27 budget process for judicial and criminal justice programs.


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The 2026-27 California Spending Plan: Transportation

September 22, 2026 - In this post, we summarize some of the most notable components of transportation program budgets in the 2026-27 state spending plan.


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The 2026-27 California Spending Plan: Housing, Homelessness, and Local Government

September 18, 2026 - The 2026-27 budget package contains a number of major actions pertaining to agency reorganization, housing, homelessness, local government, and other actions, as described in this post.


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Annual Report on Tax Exemptions for Medicinal Cannabis

June 11, 2026 - Chapter 920 of 2024 (AB 2555, Quirk-Silva) renewed an existing tax exemption for certain donations of medical cannabis products. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost. This report fulfills that statutory requirement for 2025.


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The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The Commission on State Mandates (the Commission) recently found two new requirements to be reimbursable state mandates: (1) offering menstrual products in public school restrooms and (2) confirming that public high school students complete the Free Application for Federal Student Aid or California Dream Act Application. In this post, we provide background on school mandates, then describe our assessment and recommendations for each of the new mandates. This post fulfills a requirement for our office to analyze new mandates, as specified in Section 17562 of the Government Code.


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The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - In February 2026, CDE certified P-1 data for 2025-26 and annual data for 2024-25. In addition to preliminary ADA, the P-1 data also includes preliminary estimates of total LCFF costs and other associated data. In this post, we describe our findings from the updated data and the fiscal implications of this data on the Governor’s January budget LCFF estimates for 2025-26 and 2026-27.


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The 2026-27 Budget: California Education Learning Lab

March 25, 2026 - This post assesses the Governor’s budget proposal to retain the California Education Learning Lab.


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The 2026-27 Budget: Bureau for Private Postsecondary Education

March 25, 2026 - This post assesses the Governor’s proposal to provide a General Fund appropriation for the Bureau for Private Postsecondary Education, a regulatory agency within the Department of Consumer Affairs.


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The 2026-27 Budget: Governor’s Office of Land Use and Climate Innovation Proposals

March 19, 2026 - In this post, we assess the Governor's budget augmentation proposals for the Office of Land Use and Climate Innovation's administrative and policy activities and statutorily required activities.


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The 2026-27 Budget: California Competes Extension

March 18, 2026 - This post assesses the Governor’s proposal to extend the California Competes Tax Credit program.