Proposition 1 [Ballot]

Nov 3, 2026 - These programs generally provide local governments and private developers with low-interest loans to fund part of the project cost. In exchange, projects generally must reserve units for low-income households for a period of 55 years.
https://lao.ca.gov/BallotAnalysis/Proposition?number=1&year=2026

Proposition 3 [Ballot]

Nov 3, 2026 - Part of this amount would be set aside in budget reserves the state could use to fund these programs when revenues decline. Yes/No Statement A YES vote on this measure means: An income tax increase on high-income earners in place since 2012 would become permanent instead of expiring in 2031.
https://lao.ca.gov/BallotAnalysis/Proposition?number=3&year=2026

Proposition 37 [Ballot]

Nov 3, 2026 - For example, an applicant would need to be a resident of the state and have a household income no more than double the typical income level in their area. For a home to be eligible for purchase through the program, among other requirements, the buyer would need to be t he first purchaser of the home and the price could not exceed certain limits.
https://lao.ca.gov/BallotAnalysis/Proposition?number=37&year=2026

Proposition 38 [Ballot]

Nov 3, 2026 - The state could recover part or all of this cost in subsequent decades if the funded research leads to discoveries that generate revenue. Ballot Label Fiscal Impact : Increased state cost of $500  million to $600  million annually for about 20 years to repay the research bond, with some or all of the cost offset if the funded research generates revenue.  
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

Proposition 45 [Ballot]

Nov 3, 2026 - Fees paid by project applicants and people filing lawsuits would partly cover these costs. In the longer term, uncertain, but potentially more significant positive or negative fiscal effects for state and local governments.
https://lao.ca.gov/BallotAnalysis/Proposition?number=45&year=2026

Proposition 5 [Ballot]

Nov 3, 2026 - Some state officials represent parts of the state, known as districts. Other state officials, like the Governor or Attorney General, represent the entire state. Voters elect people to represent them in state offices for set terms.
https://lao.ca.gov/BallotAnalysis/Proposition?number=5&year=2026

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - When sales are only one part of a three-factor formula, disputes over where sales are assigned matter, but they are partly moderated by property and payroll. Under Single Sales Factor, those sourcing decisions become much more consequential.
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

College of the Law, San Francisco Core Funding by Source [EdBudget]

Aug 6, 2026 - The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool. Choose your language:
https://lao.ca.gov/Education/EdBudget/Details/1115