Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - A company with a large California production presence but relatively few California customers may pay less in corporation taxes than it would under a formula that included property and payroll. A company with few California employees or facilities but many California customers may pay more.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

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

Aug 11, 2026 - From the perspective of policymakers looking only at the profitable year, the result may look like a profitable company is paying little to no corporate i ncome tax. California Has Many Back-Loaded and Volatile Businesses.
https://lao.ca.gov/LAOEconTax/Article/Detail/865

California State University Capital Outlay Projects [EdBudget]

Aug 6, 2026 - Annual debt service costs, which CSU will pay using its General Fund support, is estimated to be $50 million. b The campus is anticipated to contribute $12 million for this project. This includes $10 million in donor support and $2 million in campus reserves. c The campus is anticipated to contribute $9.6 million in campus reserves for this project.
https://lao.ca.gov/Education/EdBudget/Details/1150

Child Care Budget [EdBudget]

Aug 5, 2026 - The budget authorizes the Department of Finance to increase spending by up to $195 million on CCPU funds for retirement, health, and training. h Includes cost estimates for quality programs, child care infrastructure, Child and Adult Care Food Program, accounts payable, prospective pay, administrative support, infrastructure grant administration, whole child community equity, and monthly cost of care plus payments.
https://lao.ca.gov/Education/EdBudget/Details/1143

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - State Revenues Realigned to Counties Portion of State Sales Tax Revenue Shifted to Counties to Pay for Three Felony Populations. As a part of the 2011 realignment legislation, the state shifted a portion of sales tax revenue to counties to pay for their increased costs associated with managing the three felony populations.
https://lao.ca.gov/Publications/Report/5191

The 2026-27 Budget: Nonresident Tuition Rates at UC

May 12, 2026 - Another reason this might be the case is student demand for selective universities is already so strong and admit rates so low, with many families willing to pay a higher rate to gain a coveted spot at one of UC ’s high ‑demand campuses.
https://lao.ca.gov/Publications/Report/5183

The Rise of Remote Work: Effects on California's Labor Market

May 6, 2026 - These jobs tend to be well ‑ compensated —on average, they pay hourly wages that are twice as high as other jobs. Figure  5 shows rates of remote work for the job groups that have undergone the largest structural changes: technology jobs, finance and accounting jobs, business and government operations jobs, and sales and marketing jobs.
https://lao.ca.gov/Publications/Report/5182

How Will the Changing Landscape Affect California’s Health Care System?

May 4, 2026 - Covered California Enrollees Will Pay More Costs Out of Pocket. For enrollees who remain in the marketplace, many —particularly those who benefited from the enhanced subsidies —will pay higher costs out of pocket.
https://lao.ca.gov/Publications/Report/5180

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The State Controller ’s Office (SCO) pays claims from funds appropriated in the state budget. The SCO audits some claims and reduces payments accordingly. As an alternative to the claims-based process, the state created a K-12 mandates block grant in 2012-13.
https://lao.ca.gov/Publications/Report/5179

Child Care Budget [EdBudget]

Apr 27, 2026 - The budget authorizes the Department of Finance to increase spending by up to $195 million on CCPU funds for retirement, health, and training. h Includes cost estimates for quality programs, child care infrastructure, Child and Adult Care Food Program, accounts payable, prospective pay, reimbursement based on certified need, administrative support, low income investment fund, whole child community equity, and the child care COLA.
https://lao.ca.gov/Education/EdBudget/Details/1074