Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - State Preschool programs offered by LEAs —school districts, county offices of education, community college districts, and certain charter schools —are funded with Proposition  98 General Fund. Those programs offered by non ‑LEA providers (community ‑based organizations, county welfare departments, and cities) are funded with non ‑Proposition  98 General  Fund.
https://lao.ca.gov/Publications/Report/5168

Realignment and County Indigent Health Care Programs [Publication Details]

Mar 19, 2026 - Realignment and County Indigent Health Care Programs [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5164

The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - This post assesses the Governor’s proposal to extend the California Competes Tax Credit program.
https://lao.ca.gov/Publications/Detail/5162

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category. 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: Re-Envisioning State Education Governance

Mar 18, 2026 - Another significant responsibility is hearing appeals when a prospective charter school is denied authorization by a school district or county board of education. The SBE also oversees some administrative functions.
https://lao.ca.gov/Publications/Report/5165

The Bay-Delta Plan and Voluntary Agreements: Ensuring Effective Legislative Oversight

Mar 18, 2026 - The SWP provides water to 29 different public water agencies that enter into contracts to receive water ( “contractors ”) and the CVP provides water to more than 250 contractors (public water agencies, irrigation districts, local governments, and private farms/companies) in 29  counties.
https://lao.ca.gov/Publications/Report/5163

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: Department of Developmental Services

Mar 13, 2026 - Accordingly, using available data to calculate an average cost per consumer ($21,000 General Fund in 2025 ‑26, for example) or a growth rate in the average cost per consumer (8.6  percent between 2021 ‑22 and 2026 ‑27, for example) masks a wide range of variation in expenditures per consumer across the entire population served.
https://lao.ca.gov/Publications/Report/5157

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - How Do Stock Market Downturns Affect State Income Tax Revenue? Major Market Downturns Deeply Affect State Income Taxes.   The figure below tracks income tax revenue following the seven long-lasting downturns noted earlier.
https://lao.ca.gov/LAOEconTax/Article/Detail/852