The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Relative to the January budget, the administration ’s revenue estimates across the three ‑year budget window (2024 ‑25 through 2026 ‑27) increased by about $16  billion, again reflecting continued strength in income tax collections.
https://lao.ca.gov/Publications/Report/5197

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Report/5197/1

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - The 2026-27 Budget: Overview of the Spending Plan Overview of the Spending Plan Appendix 2: General Fund Spending Solutions in the 2026 ‑27 Spending Plan General Fund Spending Solutions (Fund Shifts) in the 2026 ‑27 Spending Plan Dollars in Millions Ongoing shift to special funds — Ongoing shift to special funds — Behavioral Health Services Fund offsets — Behavioral Health Services Fund
https://lao.ca.gov/Publications/Report/5197/2

The 2026-27 Budget: Overview of the Spending Plan [Publication Details]

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Detail/5197

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - California voters moved most multistate businesses to mandatory Single Sales Factor apportionment through Proposition 39 in 2012, effective in tax year 2013. However, Single Sales Factor does not apply to every apportioning business.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

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

Aug 11, 2026 - If each year is treated in isolation, the first company is taxed on $15 million while the second is ta xed on $25 million, despite the companies having equivalent net profits over the three-year period.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

California State Library Spending by Program [EdBudget]

Aug 6, 2026 - California State Library Spending by Program [EdBudget]     a Consists of $8.3 million in carryover for local library infrastructure grants and $5 million for the Career Online High School. Does not include an additional up to $94.3 million in reappropriated funds for local library infrastructure grants. b Consists of $8.7 million in carryover from the digitization initiative,
https://lao.ca.gov/Education/EdBudget/Details/1124

Changes in California State University General Fund Spending [EdBudget]

Aug 6, 2026 - Of that amount, $1 million is for CSU San Luis Obispo to conduct a physician workforce study, including the potential need for a new medical school and residency programs in the Central Coast region.
https://lao.ca.gov/Education/EdBudget/Details/1114

New Workload and Funding for the California Department of Education (CDE) [EdBudget]

Aug 5, 2026 - Funded by the 2024 State School Facilities Fund.    f For this purpose, $316,000 is available in 2026-27 through 2028-29 and $184,000 is available ongoing.    g For this purpose, $817,000 is available in 2027-28, $885,000 is available in 2028-29, and $1 million is available ongoing. 
https://lao.ca.gov/Education/EdBudget/Details/1142

California State Library Funding by Source [EdBudget]

Aug 5, 2026 - b Chapter 19 of 2026 (AB 109, Gabriel) reappropriates up to $94.3 million in prior-year unspent funds for local library infrastructure grants. The Schedule 9 does not include this reappropriation. c The amounts for 2025-26 and 2026-27 reflect budget authority.
https://lao.ca.gov/Education/EdBudget/Details/1123