The 2022-23 Budget: Temporary Limits on Business Tax Provisions [Publication Details]

Jan 26, 2022 - This 2022-23 budget post provides background on temporary limits on the use of net operating loss deductions and business tax credits. It describes the Governor’s proposal to lift these limits one year early and provides some comments to the Legislature.
https://lao.ca.gov/Publications/Detail/4500

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - This 2022-23 budget post provides background on temporary limits on the use of net operating loss deductions and business tax credits. It describes the Governor’s proposal to lift these limits one year early and provides some comments to the Legislature.
https://lao.ca.gov/Publications/Report/4500

LAO May Outlook Estimates of Proposition 98 Guarantee [EdBudget]

May 27, 2025 - Under the State Constitution, the guarantee is not reduced for declining attendance unless attendance declined in the two previous years. c As set forth in the State Constitution, reflects change in per capita General Fund plus 0.5 percent. d Includes adjustments to the previous year's maintenance factor for growth in per capita personal income and K-12 attendance as required by the State Constitution.
https://lao.ca.gov/Education/EdBudget/Details/966

Proposed Changes in UC's Base Funding [EdBudget]

May 18, 2025 - A new governor will take office in 2027-28. a Reflects a deferred Year 4 base increase of $241 million and a Year 5 base increase of $254 million. b Reflects a deferred Year 4 increase of $31 million and a Year 5 increase of $30 million. c Reflects various small ongoing and one-time adjustments. d Reflects the restoration of a $125 million one-time reduction applied in 2024-25,
https://lao.ca.gov/Education/EdBudget/Details/970

California Student Aid Commission Spending Proposals Under Governor’s Budget and May Revision [EdBudget]

May 18, 2025 - (Certain implementation processes make reaching the exact appropriation level difficult.) c Law Enforcement Personnel Dependents Grant Program. d Less than $500,000. e Provides $230,000 for Chief Information Security Officer position and $65,000 for employee compensation adjustments. f The 2021‑22 Budget Act appropriated $500 million General Fund for the Golden State Teacher Grant program to be spent annually from 2021‑22 through 2025‑26.
https://lao.ca.gov/Education/EdBudget/Details/958

Proposition 98 Key Inputs and Outcomes Under the May Revision [EdBudget]

May 16, 2025 - Absent suspension, Test 2 would have applied and the guarantee would have been $106.5 billion. c Excludes nontax revenues and transfers, which do not affect the calculation of the guarantee. d As set forth in the State Constitution, reflects change in per capita General Fund plus 0.5 percent. e Includes adjustments to the previous year's maintenance factor for growth in per capita personal income and K-12 attendance as required by the State Constitution.
https://lao.ca.gov/Education/EdBudget/Details/962

California State Library Budget [EdBudget]

May 7, 2025 - In 2025-26, consists of $68.9 million for local library infrastructure projects. d Consists of $2.4 million for disaster preparedness and $750,000 for LGBTQ historical archives preservation. e Less than $500,000. f In 2023-24 and 2025-26, consists of carryover funds for the digitization of state agency resources. g In 2023-24, consists of $240,000 for the California History Room Special Collections.
https://lao.ca.gov/Education/EdBudget/Details/928

Child Care Budget [EdBudget]

Apr 1, 2025 - Child Care Budget [EdBudget] a Reflects 2024-25 May Revision estimates with LAO adjustments. b Reflects 2025-26 Governor's Budget. c Does not include $11.2 million provided to community colleges for certain child care services. d Includes funding for family child care home education networks. e Includes cost estimates for quality programs, child care infrastructure, Child and
https://lao.ca.gov/Education/EdBudget/Details/945

Insurer coverage of medical procedures and medication. [Ballot]

May 15, 2025 - For example, the size of the increase could be reduced to the extent health insurers cover more services and drugs to avoi d lawsuits. On net, the increase in state court costs is unlikely to exceed the low tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-002

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

Jun 27, 2025 - While CalHR foun d that the state ’s compensation for Unit 12 members leads the market statewide across all types of employers, it found that the state ’s compensation package is significantly weaker when compared with region-specific local governments.
https://lao.ca.gov/Publications/Report/5060