A Review of Child Care and Preschool Program Flexibilities in Certain Counties

May 13, 2021 - From 2015 through 2017, the state authorized 11 “temporary pilot ” counties, which received similar authority to San Mateo and San Francisco Counties. The temporary authority of these counties expires July 1, 2021 for Alameda County, July 1, 2022 for Santa Clara County, and July 1, 2023 for the nine remaining counties.
https://lao.ca.gov/Publications/Report/4431

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes. This assumption is plausible, but there currently is limited evidence to support it.
https://lao.ca.gov/Publications/Report/4135