California State University Spending by Program [EdBudget]

Aug 28, 2026 - California State University Spending by Program [EdBudget] 10.7%   a The state pays CSU's employer contributions based on its 2013-14 payroll level. CSU pays for the change in costs above the 2013-14 level from its unrestricted base funding. b Prior to 2014-15, the state paid for state-approved academic buildings at CSU using state general obligation and state lease revenue bonds.
https://lao.ca.gov/Education/EdBudget/Details/1151

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Beyond these base increases, UC receives $61  million to complete implementation of the nonresident enrollment replacement plan and CSU receives $91  million for health care and certain pension cost increases.
https://lao.ca.gov/Publications/Report/5197

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Report/5197/1

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Because the state pays for the MCS program in arrears, the $268 million in associated savings will not be realized until 2027 ‑28. CDCR = California Department of Corrections and Rehabilitation; FTB = Franchise Tax Board; UIS = unsatisfactory immigration status; Preschool = State Preschool; CDCR = California Department of Corrections and Rehabilitation; DOJ = Department of Justice; and IHSS = In ‑Home Supportive Services.
https://lao.ca.gov/Publications/Report/5197/2

The 2026-27 Budget: Overview of the Spending Plan [Publication Details]

Aug 26, 2026 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. In this publication we provide an overview of the 2026‑27 budget package, give a brief description of how the budget process unfolded, and then highlight the major features of the budget approved by the Legislature and signed by the Governor.
https://lao.ca.gov/Publications/Detail/5197

Updated "Big Three" Revenue Outlook (August 2026) [EconTax Blog]

Aug 19, 2026 - The risk of a significant reversal in the market and associated state income tax collections remains high.  
https://lao.ca.gov/LAOEconTax/article/Detail/867

Updated "Big Three" Revenue Outlook (August 2026) [EconTax Blog]

Aug 19, 2026 - The risk of a significant reversal in the market and associated state income tax collections remains high.  
https://lao.ca.gov/LAOEconTax/Article/Detail/867

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - Other states are making similar choices. As more states move toward Single Sales Factor, state corporate taxation increasingly follows consumer markets. This can create a complicated fiscal pattern. A state with a large consumer market may gain tax base from out-of-state companies that sell to its residents.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

Understanding California Corporate Taxation: Net Operating Loss Deductions [EconTax Blog]

Aug 11, 2026 - The state simultaneously limits the amount of business tax credits that many taxpayers may claim. Grouping these provisions together is understandable from a budget perspective: both restrictions increase near-term state revenue by delaying the use of accumulated tax attributes.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

California State Library Spending by Program [EdBudget]

Aug 6, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/1124