The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes provisional language authorizing the Department of Finance to augment State Emergency Telephone Number Account fund expenditure authority by amounts “necessary to continue implementation of the Next Generation 9-1-1 system, including transition from the legacy 9-1-1 system, ” subject to 30-day legislative notification.
https://lao.ca.gov/Publications/Report/5081

Building Reserves to Prepare for a Recession

Mar 7, 2018 - By most measures, the recession of the early 1990s was more severe than the dot ‑com bust in the early 2000s. For example, unemployment in California reached 9. 7  p ercent in mid ‑ to late ‑1992, but peaked at 6. 9  p ercent after the dot ‑com bust.
https://lao.ca.gov/Publications/Report/3769

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - Overall, we suggest the Legislature design a package that (1)  targets relief to the groups it wants to prioritize, (2)  can be implemented quickly and efficiently, (3)  aligns with its other policy and budget priorities, and (4)  helps the state meet its state appropriations limit (SAL) requirements.
https://lao.ca.gov/Publications/Report/4597

The 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - These are: (1) statutory cost ‑of ‑living adjustments, (2) chaptered legislation, (3) one ‑time expenditures, (4) the full ‑year costs of partial ‑year programs, (5) costs incurred pursuant to constitutional requirements, (6) federal mandates, (7) court ‑ordered mandates, (8) state employee merit salary adjustments, and (9) state agency operating expense and equipment cost adjustments to reflect price increases.
https://lao.ca.gov/Publications/Report/3844

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - In particular, state law directs our office to report on the annual state costs for new mandates and make recommendations to the Legislature as to whether the new mandates should be (1)  repealed (permanently eliminating it or making it optional), (2)  suspended (rendering it inoperative for one year), (3)  modified, or (4)  funded.
https://lao.ca.gov/Publications/Report/5130

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - For example, while total consumer spending in California declined by 4  percent in 2020, spending at restaurants declined by 18  percent and spending at theatres and museums declined by 60  percent. Fiscal Effects of Conformity Have Significant Uncertainty.
https://lao.ca.gov/Publications/Report/4501

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - For example, the 2024-25 budget eliminated $9  million in General Fund support for CalVIP beginning in 2025-26 due to the anticipation of GVPSS Fund monies being available to support the program instead.
https://lao.ca.gov/Publications/Report/4970

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

Jan 13, 2020 - Reflecting the administration ’s revised revenue estimates, the Governor ’s budget proposal provides an additional $ 575  m illion General Fund to schools and community colleges (relative to June 201 9) f or 2018 ‑19 and 2019 ‑20.
https://lao.ca.gov/Publications/Report/4135

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  4 shows how credit allocation across sectors has changed since changes were made to the program in 2018. In particular, the share of awards going to advanced manufacturing firms has greatly increased while the share going to professional services (for example, accounting, legal, and local business services) has significantly decreased.
https://lao.ca.gov/Publications/Report/5162