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 - The growth adjustment would be based on the growth of 2011 realignment revenue provided to the counties. 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 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Such funds are allocated by the state to support trial court operations in counties that collect more property tax than state law allows them to spend on education. This reduction is the same as the revised 2023-24 level.
https://lao.ca.gov/Publications/Report/4924

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Shifts Some County IHSS Costs to General Fund, Potentially Addressing Some State ‑County Cost ‑Sharing Issues. The budget proposes a number of changes to the mechanism by which the state provides counties with funding for IHSS costs.
https://lao.ca.gov/Publications/Report/3916

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

Feb 26, 2025 - Second, it requires that people are generally given the option of treatment in lieu of incarceration in county jail or state prison. Accordingly, the number of people that reach prison under Proposition  36 for drug possession is likely to be substantially smaller than the number of people that were sentenced to prison for drug possession prior to the passage of Proposition  47.
https://lao.ca.gov/Publications/Report/4991

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Proposition  98 funding comes from the state General Fund and certain local property tax revenues. Most Proposition  98 funding is provided to community colleges through “apportionments, ” which is general ‑purpose funding used to pay for instruction and other core operating costs.
https://lao.ca.gov/Publications/Report/4913

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - Voting Equipment $87.3  Million General Fund to Replace County Voting Systems. The budget provides one-time funding of $87.3  million to counties for the research and development, purchase, or lease of hardware and software to replace county voting systems and technology, and county election management systems.
https://lao.ca.gov/Publications/Report/4101

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - All other people released are placed under the supervision of a county probation officer. Only two components of Proposition  36 relate to serious or violent crimes, meaning only these provisions could impact the parole population.
https://lao.ca.gov/Publications/Report/4986

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details]

Apr 27, 2010 - The sale-leaseback is designed to free up the state’s equity in the buildings to provide one-time revenue for addressing the state’s current budgetary shortfall. We estimate that the sale of buildings would result in one-time revenue to the state of between $600 million and $1.4 billion, but that annual leasing costs would eventually exceed ownership costs by approximately $200 million.
https://lao.ca.gov/Publications/Detail/2261