The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The 2026-27 Budget: K-12 Mandates The 2026-27 Budget K-12 Mandates The Commission on State Mandates (the Commission) recently found two new requirements to be reimbursable state mandates: (1)  expanding the requirement to offer menstrual products in public school restrooms and (2)  confirming that public high school students complete the Free Application for Federal Student Aid (FAFSA) or California Dream Act Application.
https://lao.ca.gov/Publications/Report/5179

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - The prominence of advanced manufacturers among credit recipients is consistent with the intent of the program, since (1)  these types of facilities can locate in many parts of the United States, making tax incentives a potential deciding factor, and (2)  they tend to provide relatively well-paid jobs, which increases the competitiveness of their applications.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: K-12 Mandates [Publication Details]

May 1, 2026 - The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool. Choose your language:
https://lao.ca.gov/Publications/Detail/5179

The 2026-27 Budget: Department of Developmental Services

Mar 13, 2026 - RCs can contact family members, doctors, schools, or other state agencies to request information relevant to the eligibility determination (with the applicant ’s consent). If an RC determines that an applicant is not eligible for services, the applicant can appeal the decision.
https://lao.ca.gov/Publications/Report/5157

Understanding California Corporate Taxation: Net Operating Loss Deductions [EconTax Blog]

Aug 11, 2026 - Taxpayers can influence the timing, location, and legal form of income and deductions through financing arrangements, related-party payments, entity structure, and other transactions. Such planning is not necessarily improper.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - As  a  final part of phase one, in the fall of 2026, OES (in  partnership with CDT) will establish long ‑term contracts with its statewide Next Generation 911 vendor. As  part of this procurement process, OES will “require the statewide provider to propose and demonstrate the ability to reach an availability level of 99.999% or better, and the ability to utilize multiple data centers, distribution networks, and aggregation sites. ” Phase Two.
https://lao.ca.gov/Publications/Report/5145

Major Higher Education Budget Developments [EdBudget]

Jul 28, 2026 - . — Provides $61 million ongoing augmentation for UC nonresident replacement plan (reflecting funding for final two years of implementation). — Proposes to reappropriate $32 million in unspent funds from four UC initiatives for the same purposes. — Covers Cal Grant cost increases ($107 million in 2025-26 and $337 million in 2026-27). — Provides $1.1 billion to cover 2025-26 Middle Class Scholarship (MCS) award costs.
https://lao.ca.gov/Education/EdBudget/Details/1105

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

Feb 4, 2026 - For the state budget, the settle ‑up proposal is similar to other forms of borrowing and spending delays —it provides temporary savings in the current year but increases costs in the future. The Governor ’s budget allocates these savings for the non ‑Proposition   98 side of the budget.
https://lao.ca.gov/Publications/Report/5110

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - When sales are only one part of a three-factor formula, disputes over where sales are assigned matter, but they are partly moderated by property and payroll. Under Single Sales Factor, those sourcing decisions become much more consequential.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

The 2026-27 Budget: Medi-Cal Analysis

Mar 2, 2026 - Finally, federal guidance provides states discretion in setting the number of months over which enrollees are required to document compliance with qualifying activities (such as working 80 hours per month) at application and renewal.
https://lao.ca.gov/Publications/Report/5146