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

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

Breakdown of Local Control Funding Formula [EdBudget]

Jan 25, 2025 - For 2025-26, the ratio requirement is 10:1. d Includes funding related to inter-district transfer students, support for the State Special Schools, the Education Protection Account, and $3.5 million to support the Exploratorium in San Francisco.
https://lao.ca.gov/Education/EdBudget/Details/943

University of California Funding by Source [EdBudget]

Jan 27, 2025 - Specifically, the 2024-25 amount reflects a $125 million General Fund reduction, and the 2025-26 amount reflects a $397 million General Fund reduction. c Includes a portion of overhead funding on federal and state grants and a portion of patent royalty income. d FTE is 30 credit units for an undergraduate and 24 credit units for a graduate student.
https://lao.ca.gov/Education/EdBudget/Details/912

College of the Law, San Francisco Funding by Source [EdBudget]

Jan 27, 2025 - In 2025-26, the Governor's budget includes a $10.1 million ongoing augmentation for university bond debt service for the McAllister Tower renovation project. b Consists of income from scholarly publications, investment income, overhead and internal transfers, fee revenue, and carryover. c Includes revenue derived from the school's housing, parking, dining, and student health service programs, as
https://lao.ca.gov/Education/EdBudget/Details/916

Tuition and Fees by Higher Education Segment [EdBudget]

Jan 27, 2025 - Rates for continuing students remain at the levels set in the year the student first enrolled at UC. d For 2025-26, we assume campus fees increase on average by 5 percent. UC amount reflects average for undergraduates, with graduate students charged less on average.
https://lao.ca.gov/Education/EdBudget/Details/911

K-12 Funding by Source [EdBudget]

Jan 25, 2025 - Under the measure, this program becomes Proposition 98 General Fund beginning in 2024-25. d Includes revenue from property taxes collected in excess of the Local Control Funding Formula allotments, parcel taxes, fees, and local reimbursements. e Reflects average daily attendance.
https://lao.ca.gov/Education/EdBudget/Details/942

Proposition 98 Key Inputs and Outcomes Under Governor's Budget [EdBudget]

Jan 21, 2025 - Absent suspension, the guarantee would have been $106.4 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/934

Changes in California Community Colleges Proposition 98 Spending, 2025-26 [EdBudget]

Feb 3, 2025 - Changes in California Community Colleges Proposition 98 Spending, 2025-26 [EdBudget] 2025-26 Proposed Spending $13,579 a Applies to the Adult Education Program, apprenticeship programs, CalWORKs student services, campus child care support, Disabled Students Programs and Services, Extended Opportunity Programs and Services, and mandates block grant. b The Governor's budget includes a total of
https://lao.ca.gov/Education/EdBudget/Details/920