The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2023-24 California Spending Plan: Child Care and State Preschool

Nov 17, 2023 - Additionally, DSS and CDE are required to provide point-in-time allocations and projected expenditure levels associated with the collectively bargained early education and parity agreement. (Refer to the Supplemental Report of the 2023‑24 Budget Act for more detail.)
https://lao.ca.gov/Publications/Report/4817

The 2017-18 Budget: Analysis of Child Care and Preschool Proposals

Mar 16, 2017 - (First  5 California is an independent state commission funded with cigarette tax revenue. It is charged with spending a certain amount on child care and school readiness activities.) In addition, the state designated $24  million on a one ‑time basis for infant and toddler QRIS in 2015 ‑16, with a three ‑year allowable expenditure window extending through 2017 ‑18.
https://lao.ca.gov/Publications/Report/3618

The 2023-24 Budget: Child Care Proposals

Feb 9, 2023 - Seeking Clarification From DSS on Key Questions Regarding Child Care Expenditures. We are still seeking clarification on key questions about child care expenditures. Some of these questions may identify General Fund and federal relief funds that could be freed‑up in 2022‑23 and 2023‑24 and redirected to other legislative priorities.
https://lao.ca.gov/Publications/Report/4672

Recent Congressional Action on the Children’s Health Insurance Program (CHIP) [Publication Details]

Jan 23, 2018 - As a result, we anticipate the May Revision will reflect $900 million in lower General Fund expenditures, and an equal amount of resources available for any purpose. Updated 2/9/18: On Friday, February 9, 2018, Congress appropriated additional funding for CHIP through FFY 2026-27 at states' traditional cost share which, in California, is 35 percent.
https://lao.ca.gov/Publications/Detail/3734

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Based on the recent federal approval of a similar tax in Michigan, federal approval of a reauthorized California MCO tax appears likely. Despite this development, the administration did not propose an extension of the MCO tax in 2019 ‑20, forgoing over $ 1  b illion in General Fund benefit.
https://lao.ca.gov/Publications/Report/3916

Options for Modifying the State Child Care Tax Credit [Publication Details]

Apr 7, 2016 - Options for Modifying the State Child Care Tax Credit [Publication Details] Options for Modifying the State Child Care Tax Credit Format: HTML Description: The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below $100,000 to reduce their tax liability by a percentage of their eligible child care expenses.
https://lao.ca.gov/Publications/Detail/3417

Final EdBudget Tables (2015)

Oct 19, 2015 - California State University Reporting requirements (1) Report by November 30, 2015 a sustainability plan with enrollment projections, performance targets, and changes needed to ensure expenditures do not exceed available resources, using General Fund and tuition revenue assumptions provided by the Department of Finance. (2) Report by April 1, 2016 on factors impacting graduation rates for all students and for low-income and underrepresented students separately.
https://lao.ca.gov/Publications/Report/3299

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Expanding the tax credit would relieve some of the cost of raising children. Decision Points The Supplemental Report of the 2015–16 Budget Package stated the Legislature’s intent to provide a refundable child care tax credit to low– and middle–income families.
https://lao.ca.gov/Publications/Report/3417

Recent Congressional Action on the Children’s Health Insurance Program (CHIP)

Jan 23, 2018 - As a result, we anticipate the May Revision will reflect $900  million in lower General Fund expenditures, and an equal amount of resources available for any purpose. (Other federal and state actions, and economic conditions will affect the actual change in resources available —which may be higher or lower than this amount.)
https://lao.ca.gov/Publications/Report/3734