Proposition 38 [Ballot]

Nov 3, 2026 - Funding for medical R &D in the United States totaled about $300  billion in 2023. Companies and government agencies (such as the National Institutes of Health) are the major funding sources for R &D nationally and in California.
https://lao.ca.gov/BallotAnalysis/Proposition?number=38&year=2026

Proposition 39 [Ballot]

Nov 3, 2026 - The Legislature would need to clarify several details that are not defined in the proposition, like which forms of identification could be used and what steps would be considered best efforts to verify the citizenship status of registered voters.
https://lao.ca.gov/BallotAnalysis/Proposition?number=39&year=2026

Child Care Budget [EdBudget]

Sep 9, 2026 - Child Care Budget [EdBudget] a Reflects 2025-26 May Revision estimates with LAO adjustments. b Reflects 2026-27 Budget Act with LAO adjustments. c Reflects 2026-27 Budget Act with LAO adjustments. d Does not include $16.3 million provided to community colleges for certain child care services. e Includes funding for family child care home education networks. f Includes cost estimates for quality
https://lao.ca.gov/Education/EdBudget/Details/1143

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - In 2023, corporations subject to apportionment in California had an overall average apportionment factor of 8.8 percent. In other words, on average less than one-tenth of total business income earned by corporate taxpayers was assigned to California.
https://lao.ca.gov/LAOEconTax/article/Detail/866

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - In 2023, corporations subject to apportionment in California had an overall average apportionment factor of 8.8 percent. In other words, on average less than one-tenth of total business income earned by corporate taxpayers was assigned to California.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

Understanding California Corporate Taxation: Net Operating Loss Deductions [EconTax Blog]

Aug 11, 2026 - Taxpayers can influence the timing, location, and legal form of income and deductions through financing arrangements, related-party payments, entity structure, and other transactions. Such planning is not necessarily improper.
https://lao.ca.gov/LAOEconTax/article/Detail/865

Understanding California Corporate Taxation: Net Operating Loss Deductions [EconTax Blog]

Aug 11, 2026 - Taxpayers can influence the timing, location, and legal form of income and deductions through financing arrangements, related-party payments, entity structure, and other transactions. Such planning is not necessarily improper.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

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

Jun 30, 2026 - 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. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/5191

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

Jun 30, 2026 - For example, in 2017, the Public Policy Institute of California (PPIC) found that roughly one in four people in jail were under some form of community supervision for a prior conviction at the time of arrest.
https://lao.ca.gov/Publications/Report/5191

The 2026-27 Budget: Nonresident Tuition Rates at UC

May 12, 2026 - ., & Marsicano, C. (2023). “ Out ‑of ‑State Tuition Premiums at Public Four ‑Year Institutions: Trends and Impacts . ” Midwestern Higher Education Compact. Leslie, L. L. & Brinkman, P. T. (1988). The Economic Value of Higher Education.
https://lao.ca.gov/Publications/Report/5183