The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - New Tax Expenditures of $150   Million. The Governor ’s budget includes some revenue proposals, which would expand existing tax expenditures and create new ones. This includes increasing the existing film tax credit from $330  million to $750  million per year and excluding some military retirement income from taxation.
https://lao.ca.gov/Publications/Report/4951

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

Feb 19, 2025 - Chapter  231 directed the Director of the Department of Finance to transfer $2.4  million from the General Fund to CDTFA as a loan to implement this new tax. Chapter  231 also requires that the loan be repaid with collected excise tax revenues, prior to any of the expenditures from the new GVPSS Fund. 2024-25 Budget Package Specified One-Time Allowable Use of California Department of Education (CDE) 2025-26 Allocation.
https://lao.ca.gov/Publications/Report/4970

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - For a couple years after this fee increase, revenues generally exceeded expenditures —thereby allowing the fund balance to steadily grow. However, beginning in 2022-23, expenditures began outpacing revenues, shrinking the fund balance.
https://lao.ca.gov/Publications/Report/5118

The 2026-27 Budget: Judicial Branch

Feb 11, 2026 - This means the state lacks the necessary revenues to sustain current expenditure levels. As such, any proposals that require new General Fund support require greater scrutiny and must meet a higher bar for approval as it would reduce General Fund spending elsewhere.
https://lao.ca.gov/Publications/Report/5113

The 2025-26 California Spending Plan: Judiciary and Criminal Justice

Oct 24, 2025 - Excess Property Tax Offset. The budget includes a $214  million one-time reduction in General Fund support for trial court operations in 2025-26 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/5085

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4970

The 2026-27 Budget: California Department of Corrections and Rehabilitation

Feb 23, 2026 - Although this will not require additional expenditures from the General Fund in the budget year, this will likely create future General Fund commitments when the mental health deposit funds are depleted.
https://lao.ca.gov/Publications/Report/5137

The 2025-26 Budget: Department of Justice

Feb 19, 2025 - For a couple years after this fee increase, revenues generally exceeded expenditures —thereby allowing the fund balance to steadily grow. However, beginning in 2022 ‑23, expenditures began outpacing revenues, shrinking the fund balance.
https://lao.ca.gov/Publications/Report/4972

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - We define a delay as an expenditure reduction that occurs in the budget window (2021 ‑22 through 2023 ‑24), but has an associated expenditure increase in a future year of the multiyear window (2024 ‑25 through 2026 ‑27).
https://lao.ca.gov/Publications/Report/4662

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 20, 2024 - The Governor ’s proposal would commit the state to $4.4  million in discretionary General Fund expenditures, as the state is not required to provide payments to the counties to offset the cost of the workload.
https://lao.ca.gov/Publications/Report/4849