Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a gaming operator to a player as a promotion), (2)  players ’ winnings and prizes, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Unit 2 (Attorneys) MOU Analysis

Aug 25, 2022 - And, yet, the administration and unions consistently submit labor agreements to the Legislature with just days before a major legislative deadline. In the case of this agreement, days before the end of the legislative session.
https://lao.ca.gov/Publications/Report/4619

The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - The budget provides $2.4  million one-time General Fund for the Civil Right Department ’s California vs. Hate initiative. California vs. Hate is a non-emergency hotline and online portal that allows state residents to report hate crimes and hate incidents.
https://lao.ca.gov/Publications/Report/5082

Rethinking California's Reserve Policy

Apr 10, 2025 - (In fact, Figure  7 likely overstates California ’s reserve balances compared to other states because the data appears to include the SFEU in the state ’s rainy day fund balances, although it is not a true rainy day fund.)
https://lao.ca.gov/Publications/Report/5028

The 2024-25 Budget: Proposition 2 Debt Payment Proposals

Mar 20, 2024 - Proposition 2 Proposition   2 Contains Annual Debt Payment Requirement. Proposition  2 created new rules regarding: (1)  deposits into the state ’s rainy ‑day fund and (2)  accelerating payments toward certain eligible debts.
https://lao.ca.gov/Publications/Report/4887

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - However, our Fiscal Outlook revenue forecast, shown in Figure  2 , reflects a smaller, temporary upgrade which reverses beginning in 2026 ‑ 27 —resulting in 2026 ‑27 revenues being in line with budget act estimates.
https://lao.ca.gov/Publications/Report/5091

The 2021-22 Budget: The Governor’s Proposition 2 Proposals

Apr 26, 2021 - How Proposition  2 Works Key Provisions of Proposition  2 Calculation. Proposition  2 made two major constitutional changes to state budgeting. First, it created new rules for minimum annual deposits into the Budget Stabilization Account (BSA), the state ’s rainy-day fund.
https://lao.ca.gov/Publications/Report/4418

The 2021-22 Spending Plan: Proposition 98 and K-12 Education

Oct 25, 2021 - LEAs also must have a plan for transitioning independent study students back to in-person instruction within five days, if requested by the family. These new requirements do not apply to students who are enrolled in ind ependent study for less than 15 school days during the academic year.
https://lao.ca.gov/Publications/Report/4466

Gaming. [Ballot]

Dec 18, 2023 - This percent is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a tribe to a player as a promotion), (2)  all player winnings, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Rethinking California's Reserve Policy [Publication Details]

Apr 10, 2025 - Reserves allow the state to ensure stable funding for its services over time, even when revenue fluctuates unpredictably. Over the last few years, the state has indeed experienced significant fluctuations—large surpluses followed by significant deficits. This volatility has prompted interest in changes to the state’s reserve policy.
https://lao.ca.gov/Publications/Detail/5028