The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - (UCL revenues generally consist of the state ’s share of litigation proceeds from cases related to unlawful, unfair, or fraudulent business practices, as well as false or misleading advertising.) Repayment of this loan is required under certain circumstances, most notably if UCL funds are needed to support DOJ legal workload.
https://lao.ca.gov/Publications/Report/4924