Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - In 2023, corporations subject to apportionment in California had an overall average apportionment factor of 8.8 percent. In other words, on average less than one-tenth of total business income earned by corporate taxpayers was assigned to California.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

Child Care Budget [EdBudget]

Aug 5, 2026 - Child Care Budget [EdBudget] a Reflects 2025-26 May Revision estimates with LAO adjustments. b Reflects 2026-27 Budget Act with LAO adjustments. c Reflects 2026-27 Budget Act with LAO adjustments. d Does not include $16.3 million provided to community colleges for certain child care services. e Includes funding for family child care home education networks. f Includes cost estimates for quality
https://lao.ca.gov/Education/EdBudget/Details/1143

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/5191

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

Jun 30, 2026 - Pursuant to Chapter 96 of 2023 (A B 1080 , Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Report/5191

The 2026-27 Budget: Nonresident Tuition Rates at UC

May 12, 2026 - ., & Marsicano, C. (2023). “ Out ‑of ‑State Tuition Premiums at Public Four ‑Year Institutions: Trends and Impacts . ” Midwestern Higher Education Compact. Leslie, L. L. & Brinkman, P. T. (1988). The Economic Value of Higher Education.
https://lao.ca.gov/Publications/Report/5183

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

May 6, 2026 - We find: Key indicators of remote work declined from their early ‑pandemic peak to 2023. Declines in remote work since 2023 have been quite modest. Rates of remote work remain elevated far above pre ‑pandemic levels.
https://lao.ca.gov/Publications/Report/5182

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

May 4, 2026 - For example, in 2023, we estimate the Medi ‑Cal population has an average of 1.3 clinic visits, compared to 1.2 visits for each uninsured person. We hold these amounts constant over time. (For hospitals, where service utilization has somewhat varied over time, we roughly carry forward current trends into the future.)
https://lao.ca.gov/Publications/Report/5180

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - School districts submitted claims to SCO for 2021-22 (reflecting a half-year of costs), 2022-23, and 2023-24. In total, the SCO received 117 reimbursement claims (20 for 2021-2022, 56 for 2022-23, and 41 for 2023-2024) submitted by 74 school districts, representing a total of 906 eligible schools.
https://lao.ca.gov/Publications/Report/5179

Understanding $100 Billion in Spending Growth: Causes and Fiscal Implications

Apr 28, 2026 - Inflation peaked in mid ‑2022 and began to moderate in 2023 as supply conditions improved and the Federal Reserve increased interest rates. Consistent with these broader trends, key state ‑cost ‑relevant indicators experienced elevated growth.
https://lao.ca.gov/Publications/Report/5176

Child Care Budget [EdBudget]

Apr 27, 2026 - c Reflects 2026-27 Governor's Budget with LAO adjustments. d Does not include $4.4 million provided to community colleges for certain child care services. e Includes funding for family child care home education networks. f Includes cost estimates for quality programs, child care infrastructure, Child and Adult Care Food Program, CCPU Training Fund, CCPU Retirement Benefit Trust, CCPU Health
https://lao.ca.gov/Education/EdBudget/Details/1074