The 2024-25 Budget: State Preschool

Apr 16, 2024 - We estimate an additional $138  million Proposition  98 will go unused in 2023 ‑24. These are excess funds that were initially provided for slot and rate increases, and not part of the collective bargaining set-aside.
https://lao.ca.gov/Publications/Report/4894

^[PDF] Allocating Local Sales Taxes: Issues and Options

Recently, these concerns have focused on one of the negative consequences of the situs-based system—the counterproductive competition that it creates between local communities for sales tax-generating businesses.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/article/Detail/852

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - As part of the 2021‑22 budget package, the Legislature and Governor agreed to add 206,800 non‑CalWORKs child care slots over a multiyear period. To date, the state has funded 129,800 additional slots—a 113.8 percent increase in non‑CalWORKs slots compared to 2020‑21 levels.
https://lao.ca.gov/Publications/Report/5168

^[PDF] Overview of Education Proposals

Text Margins Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 Higher Education Assessment and Recommendations Link Augmentations to Priorities „ The Governor’s basic approach to building the higher education budget is constructive. „ We recommend building upon this approach and linking augmentations to legislative priorities.
https://lao.ca.gov/handouts/education/2019/Education-Proposals-030719.pdf

^[PDF] Improving State Nursing Programs to Ensure an Adequate Health Workforce

Encourage Fuller Use of Existing Facilities We recommend the Legislature link fund- ing for new nursing facilities to programs’ use of existing facilities in order to encourage more efficient use of resources and more options for students.
https://lao.ca.gov/2007/nursing/nursing_052907.pdf

In order to meet an April 2011 statutory deadline, the Employment Development Department proposes an interim parallel database solution for implementing an alternate base period.

May 10, 2010 - Essentially, the interim solution would de-link the two efforts. The department would  create a parallel UI/DI database  that utilizes modern technology and is  flexible enough to handle  ABP implementation.  
https://lao.ca.gov/Recommendations/Details/210

LAO 2005 Budget Analysis: Child Care

As these lists are merged, families will be placed in the higher second tier (above 138  percent of the FPL) in lowest-income-first order. The remaining families (at or below 138  percent of the FPL) will be placed in first-come, first-served order based upon the length of time they have been on their existing lists.
https://lao.ca.gov/analysis_2005/Health_ss/hss_03_cc_childcare_anl05.htm

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - After the dot-com bust and the Great Recession, it took four and five years, respectively, for revenues to recover. Incorporating revenue risk into the budget now, therefore, reflects prudence, not pessimism.
https://lao.ca.gov/Publications/Report/5104