The 2025-26 Budget: Oversight of Encampment Resolution Funding [Publication Details]

Mar 5, 2025 - To assist the Legislature in its fiscal oversight role of this large and multiyear program, this post: (1) provides data on the size of the population of people experiencing homelessness in California and recent state spending on housing and homelessness; (2) describes the ERF program’s goals, funding, and reporting requirements; (3) provides an update on ERF grantee awards,
https://lao.ca.gov/Publications/Detail/5007

The 2025-26 Budget: Health Care Access and Information

Feb 20, 2025 - In 2020, State Created CalRx to Expand Access to Generic Drugs. Over the years, the state has taken a number of steps to help reduce the cost of prescription drugs in state programs and to consumers.
https://lao.ca.gov/Publications/Report/4979

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - Increases Future State Costs? When Would State Decide How to Allocate the Funding? a Governor ’s settle ‑up proposal Yes
https://lao.ca.gov/Publications/Report/4963

The 2025-26 Budget: CalWORKs

Feb 19, 2025 - When program costs are lower than expected, the state may have unspent TANF funds remaining at the end of the fiscal year (as mentioned above, the state generally must spend the full MOE amount in state and local funds each year but can carry forward unspent TANF funds to future years).
https://lao.ca.gov/Publications/Report/4969

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - BSCC = Board of State and Community Corrections; CDE = California Department of Education; JC = Judicial Council; DOJ = Department of Justice; and OES  =  Governor ’s Office of Emergency Services. Chapter  231 Requires Start-Up Loan for CDTFA.
https://lao.ca.gov/Publications/Report/4970

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - The figure below illustrates this growth, with estimated withholding from the state ’s largest tech companies —including Apple, Google, Nvidia, and Meta —growing a share of state income tax withholding.
https://lao.ca.gov/LAOEconTax/Article/Detail/789

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - The figure below illustrates this growth, with estimated withholding from the state ’s largest tech companies —including Apple, Google, Nvidia, and Meta —growing a share of state income tax withholding.
https://lao.ca.gov/LAOEconTax/article/Detail/789

The 2025-26 Budget: Judicial Branch

Feb 12, 2025 - State law authorizes Judicial Council to construct trial court facilities and established a state special fund —the State Court Facilities Construction Fund (SCFCF) to support construction and other facility ‑related expenses.
https://lao.ca.gov/Publications/Report/4959

The 2025-26 Budget: Cap-and-Trade Expenditure Plan

Feb 12, 2025 - Linkage With Washington State. CARB has indicated that it is discussing linking California ’s cap ‑and ‑trade program with the program in Washington state. Such action could affect allowance prices in both states as they come into alignment.
https://lao.ca.gov/Publications/Report/4960

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections) [Publication Details]

Sep 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Detail/4800