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 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - For more information, please see the “State Prison and Parole Population and Other Biannual Adjustments ” section of this brief.) MHCB Proposal Does Not Account for Reduced Costs Related to Transfers.
https://lao.ca.gov/Publications/Report/4986

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Specifically, in 2022 ‑23, 1,808 CCC students at CDCR (12  percent) had earned more than 60  units. Of these students, 418 (2.7  percent) had already earned 100 or more CCC units. Just over 100 of these students had already accumulated 150 or more units.
https://lao.ca.gov/Publications/Report/4913

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - (For more details, please see our health spending plan post.) $175  million loan in 2024-25 from the Cannabis Tax Fund to the General Fund that is expected to be repaid from the General Fund in 2025-26 ($75  million), 2026-27 ($50  million), and 2027-28 ($50  million).
https://lao.ca.gov/Publications/Report/4924

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - For more detail on some of the challenges that can arise when a fund source does not have adequate capacity to support debt service payments, see our report, The 2023-24 Budget: Proposed Fund Shift for CHP and DMV Capital Projects .
https://lao.ca.gov/Publications/Report/4709