Assessing Community College Programs at State Prisons

Jul 1, 2024 - In fall 2023, we visited several prisons (both men’s and women’s). We met with students, faculty, and staff. During these visits, students shared their challenges, such as having instruction disrupted by prison security incidences that required them to return to their cells and encountering technology glitches (such as having difficulty finding areas of the prison with a strong enough Wi‑Fi signal for their laptops).
https://lao.ca.gov/Publications/Report/4913

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

Jun 30, 2026 - State Revenues Realigned to Counties Portion of State Sales Tax Revenue Shifted to Counties to Pay for Three Felony Populations. As a part of the 2011 realignment legislation, the state shifted a portion of sales tax revenue to counties to pay for their increased costs associated with managing the three felony populations.
https://lao.ca.gov/Publications/Report/5191

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

The 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - Because the 2011 realignment shifted responsibility for various correctional populations from the state to the counties, it also shifted a portion of sales tax revenue to counties to support this workload.
https://lao.ca.gov/Publications/Report/5031

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4277

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/4991

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - Starting in late 2008, the state put bond sales on hold due to the state’s cash flow challenges during the Great Recession. This delayed projects across all of the 2006 bonds, often by about a year. Quick Expenditures Are Often Expected and Can Be Desirable . . .
https://lao.ca.gov/Publications/Report/3519

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/3711

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

Jan 13, 2020 - The Governor ’s budget includes $ 250  m illion General Fund in 2020 ‑ 21 —with a plan to allocate an additional $ 750  m illion in future years —to establish a new loan program at the California Infrastructure and Economic Development Bank (I ‑Bank).
https://lao.ca.gov/Publications/Report/4135