Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - Other states are making similar choices. As more states move toward Single Sales Factor, state corporate taxation increasingly follows consumer markets. This can create a complicated fiscal pattern. A state with a large consumer market may gain tax base from out-of-state companies that sell to its residents.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

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

Aug 11, 2026 - The state simultaneously limits the amount of business tax credits that many taxpayers may claim. Grouping these provisions together is understandable from a budget perspective: both restrictions increase near-term state revenue by delaying the use of accumulated tax attributes.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

California State Library Spending by Program [EdBudget]

Aug 6, 2026 - 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/Education/EdBudget/Details/1124

California State University Capital Outlay Projects [EdBudget]

Aug 6, 2026 - 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/Education/EdBudget/Details/1150

Changes in California State University General Fund Spending [EdBudget]

Aug 6, 2026 - 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/Education/EdBudget/Details/1114

California State University Core Funding by Source [EdBudget]

Aug 6, 2026 - California State University Core Funding by Source [EdBudget] a Includes funding for pensions and retiree health benefits. b Reflects CSU data. Includes funds used for student financial aid. c Reflects enrollment on a full-time equivalent (FTE) basis.
https://lao.ca.gov/Education/EdBudget/Details/1113

New Workload and Funding for the California Department of Education (CDE) [EdBudget]

Aug 5, 2026 - 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/Education/EdBudget/Details/1142

California State Library Funding by Source [EdBudget]

Aug 5, 2026 - For the past few years, the Department of Finance has provided approximately $3 million of budget authority in excess of the State Library's actual federal grant amounts. d Includes the California State Law Library Special Account, the Deaf and Disabled Telecommunications Program Administrative Committee Fund, and reimbursements.
https://lao.ca.gov/Education/EdBudget/Details/1123

Changes in University of California General Fund Spending [EdBudget]

Aug 5, 2026 - CSU = California State University. STEM =science, technology, engineering, and mathematics. PRIME = Programs in Medical Education. ACCESS = Advance Career and Clinical Education in Support of Students.
https://lao.ca.gov/Education/EdBudget/Details/1112

University of California Core Funding by Source [EdBudget]

Aug 5, 2026 - University of California Core Funding by Source [EdBudget] 6.3% a Includes funds used for student financial aid b Includes a portion of overhead funding on federal and state grants and a portion of patent royalty income. c Includes reappropriated funds.
https://lao.ca.gov/Education/EdBudget/Details/1111