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The 2025-26 California Spending Plan: Human Services

November 21, 2025 - The 2025-26 spending plan provides around $38 billion from the General Fund for human services programs across ten state departments, councils, and commissions.


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Sales Tax Exemption for Bunker Fuel

November 19, 2025 - Chapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel. The law directs our office to submit an annual report containing data on three outcomes: the average monthly maritime fuel price at all domestic and international Pacific seaports, the average monthly maritime fuel price at California seaports, and maritime fuel deliveries at California seaports. This report fulfills that statutory requirement.


Brief

The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

November 19, 2025 - We forecast that increases to the Proposition 98 guarantee in 2024-25 and 2025-26, coupled with a preexisting payment obligation, require the state to provide nearly $7.4 billion in one-time funds for schools and community colleges. For 2026-27, we estimate the guarantee is $117.8 billion, an increase of $3.2 billion (2.8 percent) from the previously enacted level. This growth—combined with a required reserve withdrawal—would be just enough to fund a 2.51 percent statutory cost-of-living adjustment (COLA). The state could use the one-time funds to build budget resiliency, which seems especially important given the risks of a stock market downturn.


Brief

The 2026-27 Budget: Medi-Cal Fiscal Outlook

November 19, 2025 - This brief summarizes our annual outlook for General Fund spending on Medi-Cal.


Report

The 2026-27 Budget: California's Fiscal Outlook

November 19, 2025 - Each year, our office publishes the Fiscal Outlook in anticipation of the upcoming budget season. This report gives the Legislature our independent estimates and analysis of the state’s General Fund budget condition with the goal of helping lawmakers prepare for the 2026-27 budget process. As always, our Fiscal Outlook evaluates the budget’s condition based on current law and policy both at the state and federal level.


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The 2025-26 California Spending Plan: Higher Education

November 14, 2025 - This post summarizes the state’s 2025-26 spending package for higher education. It is part of our Spending Plan series. 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 California State Library. The EdBudget part of our website contains many tables providing more detail about the 2025-26 education budget.


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The 2025-26 California Spending Plan: Child Care and State Preschool

November 14, 2025 - This post summarizes Child Care and State Preschool spending in the 2025-26 budget package.


Handout

Overview of Major Impacts of H.R. 1—One Big Beautiful Bill Act on CalFresh

November 13, 2025 - Presented to: Senate Committee on Human Services


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The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

November 10, 2025 - This post summarizes Proposition 98 funding and K-12 education spending in the 2025-26 budget package.


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The 2025-26 California Spending Plan: Judiciary and Criminal Justice

October 24, 2025 - The 2025-26 budget provides $17.3 billion from the General Fund for judicial and criminal justice programs, including support for program operations and capital outlay projects. This is a decrease of $569 million, or 3 percent, below the revised 2024-25 level.


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Considering Medi-Cal in the Midst of a Changing Fiscal and Policy Landscape

October 24, 2025 - We describe the changing fiscal and policy landscape for Medi-Cal resulting from Congressional enactment of H.R. 1 and the key issues facing the Legislature.

 See our companion infographic


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The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

October 22, 2025 - The 2025-26 budget package contains a number of major actions in the area of agency reorganization, homelessness, housing, and other actions, which we describe in this post.


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The 2025-26 California Spending Plan: Other Provisions

October 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.


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The 2025-26 California Spending Plan: Natural Resources and Environmental Protection

October 16, 2025 - 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 a number of cross-cutting issues that affect departments in both agencies, including Proposition 4, budget reductions, and spending from the Greenhouse Gas Reduction Fund (GGRF). We then discuss individual departments that had notable budget changes within each of the two agencies.


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The 2025-26 Budget: Overview of the Spending Plan

October 16, 2025 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we: provide an overview of the 2025-26 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.