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

Elections and the initiative process. [Ballot]

Mar 23, 2026 - Establish New Special Tax on Income Exceeding $10  Million. The measure would establish an annual 5  percent surcharge on taxable income that exceeds $10  million. The measure specifies how revenues generated from this tax would be used.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - In addition, the state partially covered program costs with $195  million from the Proposition  64 Youth Account, which is funded by the cannabis retail excise tax established in 2016. State Preschool programs are funded entirely with $2.9  billion in General Fund (including $1.9  billion in Proposition  98 General Fund).
https://lao.ca.gov/Publications/Report/5168

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 - Additionally, limits on the use of tax credits by businesses will contribute to further fluctuations in the fiscal effect of the program in the current decade. Parallel Grant Program Added in Some Years.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Considering Adding Legislative Appointees to the SBE. The Legislature could consider adding two legislative appointees to the SBE. These appointees could enable greater legislative oversight of the new governance system and ensure the SBE ’s policies are consistent with legislative intent.
https://lao.ca.gov/Publications/Report/5165

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

Mar 18, 2026 - The state added the doubling goal as a narrative water quality objective in the 1995 Bay ‑Delta Plan. Doubling natural production relative to the average annual 1967 ‑1991 baseline would mean nearly 900,000 naturally produced salmon annually.
https://lao.ca.gov/Publications/Report/5163

The 2026-27 Budget: In-Home Supportive Services

Mar 18, 2026 - 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. Over time, realignment revenues were intended to cover actual program costs associated with the increase to counties ’ share of cost under realignment.
https://lao.ca.gov/Publications/Report/5166

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - Figure 2 Governor ’s Budget Funds New CCC Capital Outlay Projects Proposition 2 Bond Funds (In Thousands) College $399,428 $747,686 a Community college districts issue local general obligation bonds to pay for a share of project costs. b Replacement buildings listed in this category involve adding space. c Center operated by Sequoias Community College District.
https://lao.ca.gov/Publications/Report/5159

The 2026-27 Budget: Department of Developmental Services

Mar 13, 2026 - The department stated that its budget projections for 2026 ‑27 do not incorporate any potential added costs due to the changes in H.R 1. Will the department be able to determine whether its costs increase in the future due to H.R. 1?
https://lao.ca.gov/Publications/Report/5157