The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - First, some firms lack tax liability in California due to ongoing and substantial use of other tax deductions and credits, most commonly the Research & Development Tax Credit and the Net Operating Loss deduction.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: In-Home Supportive Services

Mar 18, 2026 - Counties were also given an increased share of state revenues to cover the net increase in costs. 1991 Realignment Provided Additional Revenue to Help Pay for Increased HHS Costs. As part of 1991 Realignment, the state dedicated certain revenue sources (specifically, a new portion of the sales tax and vehicle license fee revenue) to help pay for increased HHS costs.
https://lao.ca.gov/Publications/Report/5166

The 2026-27 Budget: Supplemental Security Income/State Supplementary Payment (SSI/SSP) Program

Mar 3, 2026 - Even after accounting for a 2.8  percent federal SSI COLA in January 2026 and an estimated 3.1  percent SSI COLA projected for January 1, 2027, maximum SSI/SSP grant levels for individuals are projected to remain (and fall further below) the FPL through 2026-27.
https://lao.ca.gov/Publications/Report/5148

The 2026-27 Budget: Medi-Cal Analysis

Mar 2, 2026 - For example, we estimated that a more proportionate tax netting around $7 billion in revenue could cost around $30 per member, per month—about a 5 percent increase on average to commercial health plan premiums.
https://lao.ca.gov/Publications/Report/5146

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - To the extent this is the case, the policy would result in “shuffling, ” or replacing one lower carbon fuel with another rather than simply increasing overall use, thus limiting any net environmental benefits.
https://lao.ca.gov/Publications/Report/5139

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - For example, in 2024 ‑25, $13.1  million of CDTFA ’s Cannabis Tax Program spending came from the Cannabis Tax Fund, while $3.1  million came from the General Fund. The administration tells us that this spending came from CDTFA ’s General Fund appropriation in the budget act.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Department of Corrections and Rehabilitation

Feb 23, 2026 - For example, under the medical Receiver in the Plata court case, state spending on prison medical care has more than doubled since the first year of the Receivership (after accounting for inflation) —reaching $3.1  billion in 2025 ‑26.
https://lao.ca.gov/Publications/Report/5137

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - This is a decrease of $19  million (or 3.6  percent) from the revised 2025-26 General Fund amount —reflecting the net effect of a variety of technical and workload budget adjustments. The remaining support for DOJ operations comes from a number of special funds and reimbursements, including from other state departments for the provision of legal services.
https://lao.ca.gov/Publications/Report/5118

Enrollment by Higher Education Segment [EdBudget]

Feb 5, 2026 - CLSF enrollment reflects resident enrollment in its juris doctor program. a Reflects the net change after accounting for the proposed 0.5 percent systemwide enrollment growth together with all other enrollment adjustments. b UC already exceeded its enrollment growth target set forth in the 2025-26 Budget Act for 2026-27 in 2025-26.
https://lao.ca.gov/Education/EdBudget/Details/1035

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - In 2025‑26, the three campuses combined made no net progress toward the lower cap. In 2026‑27, if UC resumes progress toward the lower cap based upon actions it already has taken, the Legislature could begin funding the associated cost on an ongoing basis once its fiscal condition improves.
https://lao.ca.gov/Publications/Report/5112