The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package includes a final year of funding totaling $5.5  million from the General Fund for the California Education Learning Lab, with the intention to eliminate the program beginning in 2026-27 (which will achieve $4  million in ongoing savings).
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA ’s estimated cost to implement AB  3218 and SB  1230 is $3.3  million in 2024-25, $5.5  million per year in 2025-26 and 2026-27, and $3.1  million in 2027-28 and ongoing. The new laws create penalties that could raise revenue to offset some of these costs.
https://lao.ca.gov/Publications/Report/4966

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

Fixing Unemployment Insurance

Dec 2, 2024 - During the phase ‑in period, the state also entered the dot ‑com recession. These two cost pressures absorbed the remaining flexibility in the state ’s UI tax system. As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since.
https://lao.ca.gov/Publications/Report/4943

The 2023-24 Budget: Multiyear Budget Outlook

May 23, 2023 - Between 2023 ‑24 and 2026 ‑27, HHS programs grow at an average annual rate of 5.5  percent under our projections, compared to 3.4  percent under the administration ’s estimates. Remaining programs —including employee compensation, pensions, and higher education —are responsible for the remaining $4  billion in difference in that year.
https://lao.ca.gov/Publications/Report/4772