The 2022-23 Budget: California’s Fiscal Outlook

Nov 17, 2021 - In considering the state ’s 2022 ‑23 SAL estimates, we anticipate the state ’s SAL position in 2023 ‑24 to be a major consideration in the budget process and enactment. Our estimates for the state ’s SAL position across the budget window are also shown in the insert in Figure 6.
https://lao.ca.gov/Publications/Report/4472

^[PDF] Reconsidering the Optional Single Sales Factor

The firm has taxable profits of $8 million in Alabama and $4 million in Georgia for a total Figure 1 Hypothetical Two-State Firm: Factor Allocation (Dollars in Millions) Alabama Georgia Payroll $45 90% $5 10% Property 360 90 40 10 Sales 60 60 40 40 L e g i s L a t i v e a n a L y s t ’ s O f f i c e a n L a O R e p O R t 7 Hypothetical Two-State Firm: Taxable
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf

The 2020-21 Budget: U-Visa I-918 Form Mandate

Mar 4, 2020 - To apply for a U-Visa, victims must go through certain steps such as the completion and submission of various applicable federal forms. One key form is the Federal Form I-918, which must be submitted to U.S.
https://lao.ca.gov/Publications/Report/4192

2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 [EconTax Blog]

Dec 3, 2025 - 2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 [EconTax Blog] 2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 December 3, 2025 Chas Alamo As we outlined in 2023 and again in 2024 , compensation in the form of company stock at California's large technology companies has become an increasingly large contributor to state income tax withholding.
https://lao.ca.gov/LAOEconTax/Article/Detail/843

2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 [EconTax Blog]

Dec 3, 2025 - 2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 [EconTax Blog] 2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 December 3, 2025 Chas Alamo As we outlined in 2023 and again in 2024 , compensation in the form of company stock at California's large technology companies has become an increasingly large contributor to state income tax withholding.
https://lao.ca.gov/LAOEconTax/article/Detail/843

Proposition 38 [Ballot]

Nov 3, 2026 - Funding for medical R &D in the United States totaled about $300  billion in 2023. Companies and government agencies (such as the National Institutes of Health) are the major funding sources for R &D nationally and in California.
https://lao.ca.gov/BallotAnalysis/Proposition?number=38&year=2026

The 2025-26 California Spending Plan: Human Services

Nov 21, 2025 - This funding supports the addition of new positions for SUN Bucks administration, updates to some county data entry systems, updates to certain CalFresh participant forms and notices, and the development of a strategic plan on maximizing benefits to Californians eligible for CalFresh.
https://lao.ca.gov/Publications/Report/5086/3

Proposition 39 [Ballot]

Nov 3, 2026 - The Legislature would need to clarify several details that are not defined in the proposition, like which forms of identification could be used and what steps would be considered best efforts to verify the citizenship status of registered voters.
https://lao.ca.gov/BallotAnalysis/Proposition?number=39&year=2026

^[PDF] Strategies for Improving Child Support Collections in California

Strategies for Improving Child Support Collections in California Percent of Cases With an Arrears Collection Cost Effectiveness Expenditures Per Case Alabama 248,624 73.05% 51.26% 50.00% $3.95 $258.36 Alaska 46,387 86.82 55.49 66.63 4.50 467.43 Arizona 258,871 68.80 42.68 50.50 4.42 227.90 Arkansas 128,472 79.87 55.34 57.40 3.88 371.10 California 1,838,497 78.13 47.96 54.94 2.12
https://lao.ca.gov/2006/child_support/child_support_050306.pdf

Child Care Budget [EdBudget]

Sep 9, 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