The 2026-27 Budget: California State University

Feb 24, 2026 - Pension Contribution Rates Have Remained Relatively Flat in Recent Years. CalPERS additionally administers pension benefits for CSU and most other state employees. The CalPERS Board sets employer contribution rates for pensions as a percentage of payroll.
https://lao.ca.gov/Publications/Report/5142

District Pension Contribution Rates and Amounts [EdBudget]

Feb 14, 2026 - CalSTRS = California State Teachers' Retirement System. CalPERS = California Public Employees’ Retirement System. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/1059

California State University Funding by Source [EdBudget]

Jan 29, 2026 - California State University Funding by Source [EdBudget] a Includes funding for pensions and retiree health benefits. b Includes funds used for student financial aid. c Includes housing fees, parking fees, extended education charges, and fees for other noncore programs. d Consists of State Transportation Fund monies designated for transportation research and workforce development. e Reflects total combined resident and nonresident enrollment.
https://lao.ca.gov/Education/EdBudget/Details/1048

The 2026-27 Budget: University of California

Feb 26, 2026 - Rising Pension Costs Are Due to Both Workforce Expansion and Rate Increases. Whereas many state employees participate in the California Public Employees ’ Retirement System or the California State Teachers ’ Retirement System, UC employees participate in the University of California Retirement Plan (UCRP).
https://lao.ca.gov/Publications/Report/5143

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - Because employer contribution rates for these two systems are set by their respective state boards, all community college districts statewide are subject to the same rates. Districts ’ pension costs have generally been increasing over time.
https://lao.ca.gov/Publications/Report/5150

The 2026-27 Budget: Permanent Business Credit Limitation [EconTax Blog]

May 18, 2026 - In response to budget pressures associated with the COVID-19 pandemic, the state imposed a temporary $5 million annual limitation on the use of business tax credits for tax years 2020 and 2021. Most recently, the state enacted another temporary $5 million annual limitation for tax years 2024 through 2026.
https://lao.ca.gov/LAOEconTax/Article/Detail/860

The 2026-27 Budget: Permanent Business Credit Limitation [EconTax Blog]

May 18, 2026 - In response to budget pressures associated with the COVID-19 pandemic, the state imposed a temporary $5 million annual limitation on the use of business tax credits for tax years 2020 and 2021. Most recently, the state enacted another temporary $5 million annual limitation for tax years 2024 through 2026.
https://lao.ca.gov/LAOEconTax/article/Detail/860

The 2026-27 Budget: Sales Tax on Prewritten Software [EconTax Blog]

May 16, 2026 - Most states ’ sales and use taxes (hereafter, sales taxes) apply mainly to tangible goods. Different states, however, have interpreted the word “tangible ” differently, and they also have made different choices about broadening their sales tax bases beyond tangible goods.
https://lao.ca.gov/LAOEconTax/Article/Detail/859

The 2026-27 Budget: Sales Tax on Prewritten Software [EconTax Blog]

May 16, 2026 - Most states ’ sales and use taxes (hereafter, sales taxes) apply mainly to tangible goods. Different states, however, have interpreted the word “tangible ” differently, and they also have made different choices about broadening their sales tax bases beyond tangible goods.
https://lao.ca.gov/LAOEconTax/article/Detail/859

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - Base increases help the segments with their core operating costs —notably employee salaries; health benefits; pensions; and non ‑personnel costs, including debt service, utilities, equipment, and  supplies.
https://lao.ca.gov/Publications/Report/5112