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

Changes in University of California General Fund Spending [EdBudget]

Aug 5, 2026 - Reflects UC's estimates of remaining funds available for each applicable initiative. e Consists of $7.9 million in reappropriated funds and $15 million in new funds. f Consists of $8.1 million in reappropriated funds and $7.5 million in new funds. g Consists of $9.9 million in reappropriated funds and $5 million in new funds. h Reflects removal of $8.1 million from UC's budget relating to an intersegmental UC Santa Cruz and Cabrillo College student housing project.
https://lao.ca.gov/Education/EdBudget/Details/1112

Proposition 98 Spending Proposals [EdBudget]

Aug 5, 2026 - It is intended in part to support the cost of implementing a new paid pregnancy disability leave requirement. b The budget increases the 2026-27 Proposition 98 minimum guarantee by this amount. c Applies to Special Education, Child Nutrition, Equity Multiplier, K-12 Mandates Block Grant, Charter School Facility Grant Program, Foster Youth Services Coordinating Program, Adults in
https://lao.ca.gov/Education/EdBudget/Details/1136

2026-27 Changes in Proposition 98 Spending [EdBudget]

Aug 5, 2026 - It is intended in part to support the cost of implementing a new paid pregnancy disability leave requirement. e The budget also provides $84 million in reappropriated Proposition 98 funds for this purpose. f The budget increases the Proposition 98 minimum guarantee by this amount. g Applies to Special Education, Child Nutrition, Equity Multiplier, K-12 Mandates Block Grant,
https://lao.ca.gov/Education/EdBudget/Details/1135

K-12 Proposition 98 Funding Per Student Over Time [EdBudget]

Aug 5, 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/1137

2026-27 Changes in Preschool Spending [EdBudget]

Aug 5, 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/1146

Preschool Budget [EdBudget]

Aug 5, 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/1145

2026-27 Changes in Child Care Spending [EdBudget]

Aug 5, 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/1144