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

Nov 10, 2025 - Eliminates Intent to Restore Zero-Emission School Bus Funding. The June 2023 budget reduced funding for the Zero-Emission School Bus and Infrastructure Program but expressed the Legislature ’s intent to provide additional funding in the future, including a $500  million appropriation in 2025-26.
https://lao.ca.gov/Publications/Report/5087

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

Nov 19, 2025 - The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges 1 1 a Excludes non ‑tax revenues and transfers, which do not affect the calculation of the minimum guarantee. b This decline is deemed to be zero for the purpose of calculating the guarantee.
https://lao.ca.gov/Publications/Report/5093

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - The state constitution has a balanced budget requirement, which means the balance of the SFEU must be set above zero for the upcoming fiscal year. Any level above zero is up to the discretion of the Legislature.
https://lao.ca.gov/Publications/Report/4951

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

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

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - CalEPA = California Environmental Protection Agency; CalFire = California Department of Forestry and Fire Protection; CalRecycle = California Department of Resources Recycling and Recovery; CARB = California Air Resources Board; ZEV = zero ‑emission vehicle; CCC = California Conservation Corps; CEC = California Energy Commission; CNRA = California Natural Resources Agency; DFW =
https://lao.ca.gov/Publications/Report/4432/7

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - The Legislature can choose to set the SFEU balance at any level above zero and so our Fiscal Outlook did not assume a specific balance. (Recent budgets have enacted SFEU balances around $2  billion to $4  billion.
https://lao.ca.gov/Publications/Report/4662

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - For example, the proposed changes to the existing Department of Business Oversight —which the administration renames the Department of Financial Protection and Innovation —appears to include new functions to be added to the department ’s existing mission.
https://lao.ca.gov/Publications/Report/4135

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