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

Feb 19, 2025 - The behavioral health training requirement is not contingent upon districts receiving funding from the state. If there is insufficient revenue in the GVPSS Fund to cover the cost of this training, districts would likely need to cover the costs using their general-purp ose funding.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget includes $12  million one-time Federal Trust Fund for grants to local governments (including schools and special districts, as well as federally recognized tribes) for the purpose of addressing cybersecurity risks and threats to information systems.
https://lao.ca.gov/Publications/Report/5081/

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The ZEB exemption does not apply to zero-emission buses purchased by other entities, such as private businesses or school districts. Goals Accelerating Transition to ZEBs. The first major goal of the ZEB exemption is to accelerate transit agencies ’ transition from conventional buses to ZEBs.
https://lao.ca.gov/Publications/Report/4890

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - This includes, for example, the majority of state funding to school districts, which is provided through the Local Control Funding Formula (LCFF); base funds provided to the universities; and funds to the trial courts.
https://lao.ca.gov/Publications/Report/4647

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Other unusual questions relate to: (1)  disaster unemployment assistance, a special federal program for workers in disaster areas; (2)  pension income; (3)  workers ’ compensation and disability benefits for injured workers; (4)  the worker ’s prospects of starting a self ‑employment business; (5)  whether the worker is the officer of a private corporation; (6)  whether the worker is a substitute
https://lao.ca.gov/Publications/Report/4615