Legislative Analyst's Office: Recent Publications

Proposed Amendments to the Cap-and-Invest Program

Tue, 19 May 2026 00:00:00 GMT

Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy, and Transportation

The 2026-27 Budget: May Revision Proposition 98 Estimates and K-14 Spending Plan

Tue, 19 May 2026 00:00:00 GMT

The 2026-27 Budget: May Revision Proposition 98 Estimates and K-14 Spending Plan

The 2026-27 Budget: Initial Comments on the Governor's May Revision

Mon, 18 May 2026 00:00:00 GMT

In this report, we provide a summary of and comments on this revised budget, focusing on the overall condition of the state General Fund.

Update (5/21/26): Upon further review and receipt of additional information from the administration, we estimate the amount of discretionary spending in the May Revision is $1.1 billion, rather than $1.3 billion.

The 2026-27 May Revision: LAO Analyses

Mon, 18 May 2026 00:00:00 GMT

As our office publishes responses to the Governor's 2026-27 May Revision, we will add them to this index page.

Overview of State Wildfire Resilience Funding

Wed, 13 May 2026 00:00:00 GMT

Presented to: Senate Emergency Management Committee Senate Natural Resources and Water Committee

The 2026-27 Budget: Nonresident Tuition Rates at UC

Tue, 12 May 2026 00:00:00 GMT

This brief analyzes nonresident supplemental tuition (NRST) rates at the University of California, with a focus on its three highest-demand campuses.

Home Hardening: Issues for Legislative Consideration

Wed, 06 May 2026 00:00:00 GMT

Presented to: Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy and Transportation

Proposed Amendments to the Cap-and-Invest Program

Wed, 06 May 2026 00:00:00 GMT

Presented to: Senate Environmental Quality Committee and Senate Budget and Fiscal Review Subcommittee No. 2 on Resources, Environmental Protection and Energy

The Rise of Remote Work: Effects on California's Labor Market

Wed, 06 May 2026 00:00:00 GMT

The pandemic accelerated widespread adoption of remote work, which has transformed California's labor market. In this report, we look at four key job groups where remote work has become common—technology, finance and accounting, business and government operations, and sales and marketing. Our review traces recent weakness in the state's labor market for these jobs to how the rise of remote work has restructured where Californians work, where they choose to live, and where employers look to hire.

How Will the Changing Landscape Affect California’s Health Care System?

Mon, 04 May 2026 00:00:00 GMT

In this report, we analyze how the changing fiscal and policy landscape will affect California’s health care system, including health coverage, hospitals, clinics, private health insurance, and county programs. We also provide key issues to consider regarding these effects.

The 2026-27 Budget: K-12 Mandates

Fri, 01 May 2026 00:00:00 GMT

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.

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

Fri, 01 May 2026 00:00:00 GMT

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.

Understanding $100 Billion in Spending Growth: Causes and Fiscal Implications

Tue, 28 Apr 2026 00:00:00 GMT

Since 2019-20, General Fund spending has grown just over $100 billion—from $146 billion in 2019-20 to $248 billion under the Governor’s budget proposal for 2026-27. This report assesses the causes and fiscal implications of this growth in order to inform decision-making going forward.

High-Speed Rail Draft 2026 Business Plan

Mon, 27 Apr 2026 00:00:00 GMT

Presented to: Senate Committee on Transportation

Major H.R. 1 Changes in CalFresh

Wed, 08 Apr 2026 00:00:00 GMT

Presented to: Assembly Select Committee on CalFresh Enrollment and Nutrition

Overview of Wildfire Prevention and Response Funding

Wed, 08 Apr 2026 00:00:00 GMT

Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy and Transportation

H.R. 1 Financing Impact on Medi-Cal Providers

Mon, 06 Apr 2026 00:00:00 GMT

Assembly Budget Subcommittee No. 1 on Health

The 2026-27 Budget: Bureau for Private Postsecondary Education

Wed, 25 Mar 2026 00:00:00 GMT

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.

The 2026-27 Budget: California Education Learning Lab

Wed, 25 Mar 2026 00:00:00 GMT

This post assesses the Governor’s budget proposal to retain the California Education Learning Lab.

Comparing Options to Raise and Lower Taxes

Tue, 24 Mar 2026 00:00:00 GMT

This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.