The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - The state also shifted a portion of tax revenues to counties to cover the additional costs. These changes were part of a larger shift of responsibilities known as the 2011 realignment. Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Detail/5191

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - Ultimately, though, both realignments relied on tax and fee increases to fund realignment costs, as explained below. In 1991, the State Provided Counties With New Tax Revenues for Realignment Costs. To  pay for counties ’ increased costs for carrying out program responsibilities, the state dedicated two revenue sources to 1991 realignment: (1)  a new half ‑cent sales tax and (2)  a portion of the vehicle license fee (VLF).
https://lao.ca.gov/Publications/Report/5191

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

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax Update on Implementation of New Firearm and Ammunition Tax Background New Excise Tax on Firearms and Ammunition Created.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [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/4970

The 2025-26 California Spending Plan: Judiciary and Criminal Justice

Oct 24, 2025 - Excess Property Tax Offset. The budget includes a $214  million one-time reduction in General Fund support for trial court operations in 2025-26 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/5085

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Significant Changes to Solutions From June 2024 Budget Package Managed Care Organization (MCO) Tax Package. Some of the largest budget solutions in the June budget package involved the MCO tax, a tax on health plans that supports the Medi ‑Cal program.
https://lao.ca.gov/Publications/Report/4951

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2025-26 Budget: Department of Justice

Feb 19, 2025 - The department identified the following options to support BFS operations: (1)  a  general tax increase, (2)  allowing the surcharge added to criminal history background check fees to also cover BFS costs (and adjusting the surcharge accordingly), (3)  increasing the specific fee added when individuals are convicted of criminal offenses which generates the revenue deposited into
https://lao.ca.gov/Publications/Report/4972

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 20, 2024 - The 2011 realignment shifted a portion of annual state sales tax revenue —which is expected to be over $2  billion in 2024 ‑25 —to counties to support the PRCS population as well as other adult criminal justice populations that were realigned in 2011.
https://lao.ca.gov/Publications/Report/4849

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - Taxes Business Tax Reductions Lifts Temporary Limits on Business Tax Provisions. The Governor ’s budget proposes to end, one year early, temporary limits on the ability of businesses to use NOL deductions and tax credits to reduce their tax payments.
https://lao.ca.gov/Publications/Report/4492