The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - The proposal effectively shifts that cost from this year to future budgets —helping address the current budget problem on a one ‑time basis, but adding to the large budget deficits the state is projecting over the next several years.
https://lao.ca.gov/Publications/Report/5110

The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Considering Adding Legislative Appointees to the SBE. The Legislature could consider adding two legislative appointees to the SBE. These appointees could enable greater legislative oversight of the new governance system and ensure the SBE ’s policies are consistent with legislative intent.
https://lao.ca.gov/Publications/Report/5165

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - Stock compensation has become an increasingly important form of pay among California ’s high ‑income workers, especially those at major technology companies. This form of compensation is tied to the company ’s stock price, so it rises when stock prices rise.
https://lao.ca.gov/Publications/Report/4940

Volatility of the Personal Income Tax Base

Feb 8, 2017 - A measure of the year ‑to ‑year volatility of income and taxes: “average deviation ” (AD). The AD of major elements of California ’s PIT base, such as wages and capital gains. This will help illustrate what drives the volatility of the tax base.
https://lao.ca.gov/Publications/Report/3548

Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Feb 29, 2024 - This legislation added two circumstances under which an authorizer can deny a charter petition for the establishment of a new charter school (providing authorizers with a total of eight circumstances for denying a petition).
https://lao.ca.gov/Publications/Report/4870

The 2025-26 Budget: California State University

Feb 25, 2025 - Though the number of students shifted from self‑ to state‑supported courses is smaller in 2024‑25 compared to 2023‑24 (745 FTE students shifted in summer 2024 compared to 4,705 FTE students shifted the previous summer), the effect is still not adding new students but adding new state costs from shifting students formerly in self‑supported courses into state‑supported ones.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - Under either approach, the Legislature may want to ensure that the level of funding provided is aligned with any service requirements added in statute. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4990

Update on School District Retiree Health Benefits

Sep 25, 2017 - The benefits that districts provide after age 65 tend to take the form of Medicare supplements that cover costs that otherwise would be paid by retirees. In many cases, districts limit these supplements to a fixed monthly allotment.
https://lao.ca.gov/Publications/Report/3704

The 2019-20 Budget: Creating an Integrated Education Data System

May 6, 2019 - We recommend the legislation specify that each education segment contributing data be a member but state ‑level, non ‑segmental members form a majority on the JPA. We recommend specifying that the non ‑segmental members include representatives from the administration as well as bipartisan representation from the Legislature.
https://lao.ca.gov/Publications/Report/4026

The 2025-26 Budget: Educator Workforce

Mar 7, 2025 - Individuals may also obtain additional credentials —such as the Mathematics Instructional Leadership Specialist Credential or Mathematics Instructional Added Authorization —that provide specific training related to improving instruction in math or literacy.
https://lao.ca.gov/Publications/Report/5012