The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - Funding increases for State Preschool in 2021‑22 and 2022‑23 were primarily due to rate increases. In 2023‑24 and 2024‑25, the state made one‑time reductions to the program in recognition that funding provided exceeded the amount necessary to fund all State Preschool contracts.
https://lao.ca.gov/Publications/Report/5168

Volatility of the Personal Income Tax Base

Feb 8, 2017 - BEA measures wages and salaries before deductions (such as payroll taxes and employees ’ 401[k] contributions). Wages and salaries include commissions, tips, bonuses, and gains from exercising stock options.
https://lao.ca.gov/Publications/Report/3548

The 2022-23 Budget: Special Education Proposals

Jan 25, 2022 - The 2022-23 Budget: Special Education Proposals The 2022‑23 Budget Special Education Proposals Summary. This post provides background on various special education programs, describes the Governor ’s proposals related to these topics, and offers associated recommendations and issues for the Legislature to consider.
https://lao.ca.gov/Publications/Report/4494

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

Nov 19, 2025 - When the state faced significant revenue drops in 2022 ‑23 and 2023 ‑24, it used several tools to sustain ongoing school and community college programs. Most  notably, it withdrew $9.5  billion from the Proposition  98 Reserve.
https://lao.ca.gov/Publications/Report/5093

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - From 2022 ‑23 through 2024 ‑25, the state appropriation remained at $4  billion annually, while the Tier 1 rate and overall Tier 1 TK ‑6 attendance increased. As a result, funding available for Tier 2 rates decreased.
https://lao.ca.gov/Publications/Report/5131

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

Feb 4, 2026 - Most notably, this law was part of the rationale for the complicated funding maneuver the state adopted to address the unexpected drop in the 2022 ‑23 guarantee. It also prompted a complex law that excludes certain school spending from Proposition  98 calculations when the state overestimates the guarantee due to tax ‑filing extensions.
https://lao.ca.gov/Publications/Report/5110

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

Nov 10, 2025 - Additionally, the budget extends the deadline for allocating residency grant funds appropriated in the 2022-23 budget package from June 30, 2026 to June 30, 2027. Adds Funding for the National Board for Professional Teaching Standards Certification Incentive Program.
https://lao.ca.gov/Publications/Report/5087

The 2022-23 Budget: Educator Workforce Proposals

Feb 23, 2022 - The 2022-23 Budget: Educator Workforce Proposals The 2022-23 Budget Educator Workforce Proposals Summary. In this post, we provide background on teacher shortages and recruitment, describe the Governor ’s proposals related to these issues, assess these proposals, and offer associated  recommendations.
https://lao.ca.gov/Publications/Report/4556

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - Beginning in 2022 ‑23, districts must maintain, on average, 1 adult for every 12 TK students at each school site. In 2024 ‑25, districts will receive $3,077 per TK ADA as an add ‑on to the LCFF base grant to cover the associated costs of this requirement.
https://lao.ca.gov/Publications/Report/4968

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - Trailer legislation related to the 2021 ‑22 budget package required that, beginning in 2022 ‑23, all LEAs provide one free breakfast and one free lunch per school day to any student requesting a meal.
https://lao.ca.gov/Publications/Report/5001