The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Extend the Pass-Through Entity Elective Tax. California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income.
https://lao.ca.gov/Publications/Report/5081

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Data requested by our office and provided by the Chancellor ’s Office, however, indicate incarcerated CDCR students in CCC programs have course success rates (earning a passing grade or course credit) similar to those of other CCC students (72  percent on  average).
https://lao.ca.gov/Publications/Report/4913