Volatility of the Personal Income Tax Base

Feb 8, 2017 - Wages and salaries include commissions, tips, bonuses, and gains from exercising stock options. Dividends, Interest, and Rent. BEA ’s personal income measure includes cash payments of dividends, interest, and rent.
https://lao.ca.gov/Publications/Report/3548

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Enrollment Count Methodology If State Switches to Enrollment, Recommend Using Enrollment Averaged Across the School Year. If the state switches to an enrollment ‑based student count, we recommend the state use enrollment averaged across the school year, similar to how ADA is currently calculated.
https://lao.ca.gov/Publications/Report/5100

Assessing a Shift to Enrollment-Based School Funding [Publication Details]

Jan 6, 2026 - Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment.
https://lao.ca.gov/Publications/Detail/5100

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

Nov 10, 2025 - Trailer legislation specifies that EL counts in TK will be calculated by applying a fact or to TK enrollment equal to the share of ELs enrolled in kindergarten who are not eligible for free or reduced-price meals and not a foster youth.
https://lao.ca.gov/Publications/Report/5087

The 2013-14 Budget: Analysis of Governor’s Proposition 39 Proposal [Publication Details]

Feb 21, 2013 - In view of the above concerns, we recommend the Legislature exclude from the Proposition 98 calculation all Proposition 39 revenues required to be used on energy-related projects and not count spending from these revenues as Proposition 98 expenditures.
https://lao.ca.gov/Publications/Detail/2691

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - The state could also experience a decline in Title III funding due to lower English learner counts. Recommendations Adopt Proposal. We recommend the Legislature adopt the proposed $10  million increase for a TK multilingual screener.
https://lao.ca.gov/Publications/Report/4990

Updating Special Education Out-of-Home Care Funding

Feb 23, 2021 - In recent years, the state has continued to provide Out ‑of ‑Home Care funding, but counts of foster youth and bed capacity for group homes have been frozen at 2016 ‑ 17 l evels for each SELPA. In other words, for the past several years, Out ‑of ‑Home Care funding has not accounted for changes in foster youth counts in each SELPA, the placement of more foster youth with resource families, or the replacement of group homes with STRTPs.
https://lao.ca.gov/Publications/Report/4386

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision

Feb 10, 2017 - In 2013-14 (the first year of implementation), $333 million in minimum state aid counted within COEs ’ LCFF allotments and $30 million was provided on top of the LCFF allotments. Cost of Minimum State Aid Provision Increasing Over Time.
https://lao.ca.gov/Publications/Report/3554

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

Feb 4, 2026 - Before this law, the state typically made prior ‑year spending reductions through state accounting adjustments, such as counting some of that year ’s spending toward the following year ’s guarantee. These adjustments sometimes reduced the guarantee going forward, but they did not require districts to return prior payments.
https://lao.ca.gov/Publications/Report/5110

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - Districts received funding based primarily on their count of English learners and low ‑income students. Trailer legislation made this funding available for learning recovery initiatives through 2027 ‑28.
https://lao.ca.gov/Publications/Report/4963