The government plan of California. [Ballot]

Mar 31, 2026 - The changes would encompass changes to the justice system, elections, education, safety-net programs, and others. Pursuant to subsection (c) of Section 9005 of the Elections Code, we are informing you that, in our opinion, a reasonable estimate of the net fiscal impact of this proposed initiat ive measure cannot be prepared within 50 calendar days.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-003

Revising the State Constitution. [Ballot]

Mar 24, 2026 - Pursuant to subsection (c) of Section 9005 of the Elections Code, we are informing you that, in our opinion, a reasonable estimate of the net fiscal impact of this proposed initiat ive measure cannot be prepared within 50 calendar days.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-002

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - 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: 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: Medi-Cal Analysis

Mar 2, 2026 - For example, we estimated that a more proportionate tax netting around $7 billion in revenue could cost around $30 per member, per month—about a 5 percent increase on average to commercial health plan premiums.
https://lao.ca.gov/Publications/Report/5146

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - To the extent this is the case, the policy would result in “shuffling, ” or replacing one lower carbon fuel with another rather than simply increasing overall use, thus limiting any net environmental benefits.
https://lao.ca.gov/Publications/Report/5139

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - This is a decrease of $19  million (or 3.6  percent) from the revised 2025-26 General Fund amount —reflecting the net effect of a variety of technical and workload budget adjustments. The remaining support for DOJ operations comes from a number of special funds and reimbursements, including from other state departments for the provision of legal services.
https://lao.ca.gov/Publications/Report/5118

Enrollment by Higher Education Segment [EdBudget]

Feb 5, 2026 - CLSF enrollment reflects resident enrollment in its juris doctor program. a Reflects the net change after accounting for the proposed 0.5 percent systemwide enrollment growth together with all other enrollment adjustments. b UC already exceeded its enrollment growth target set forth in the 2025-26 Budget Act for 2026-27 in 2025-26.
https://lao.ca.gov/Education/EdBudget/Details/1035

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - In 2025‑26, the three campuses combined made no net progress toward the lower cap. In 2026‑27, if UC resumes progress toward the lower cap based upon actions it already has taken, the Legislature could begin funding the associated cost on an ongoing basis once its fiscal condition improves.
https://lao.ca.gov/Publications/Report/5112

Special taxes. [Ballot]

Jan 27, 2026 - Net costs or savings resulting from the measure would depend on (1) how many special tax initiatives qualify for a one-time audit but are not approved by voters, (2) the number of pages that are added to the Voter Information Guide each election cycle, and (3) the level of savings that are identified and implemented as a result of the audits.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040