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 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - The state also shifted a portion of tax revenues to counties to cover the additional costs. These changes were part of a larger shift of responsibilities known as the 2011 realignment. Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Detail/5191

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - Ultimately, though, both realignments relied on tax and fee increases to fund realignment costs, as explained below. In 1991, the State Provided Counties With New Tax Revenues for Realignment Costs. To  pay for counties ’ increased costs for carrying out program responsibilities, the state dedicated two revenue sources to 1991 realignment: (1)  a new half ‑cent sales tax and (2)  a portion of the vehicle license fee (VLF).
https://lao.ca.gov/Publications/Report/5191

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 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 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 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: 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 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