LAO Publications

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https://lao.ca.gov/Publications?page=59&year=0&publicationType=0

LAO Education

In this post, we provide key background information on pensions and CalSTRS. Report Evaluation of the School District of Choice Program Format: HTML January 27, 2016 - The District of Choice program is one of several statutory options allowing a K-12 student to transfer from one school district to another school district.
https://lao.ca.gov/Policy-Areas?areaId=4&category=5&year=0&page=18

^[PDF] Creating A New Retirement Benefits Plan for Judges

Because revenues in the system's trust fund are inadequate to honor pension payments to current retirees of the system, the state's General Fund must make annual subsidies- $37.8 million in 1994-95 and growing.
https://lao.ca.gov/1994/reports/policy_brief_retirement_4_judge_230_0294.pdf

Tempered Expectations

Dec 9, 2019 - Worthy considerations for the other $4  billion include increasing discretionary reserves or other one-time expenditures, such as supplemental pension payments. Lawmakers could preserve fiscal flexibility by scheduling any such one-time payments to occur late in the fiscal year, contingent on the state ’s budget condition at that time.
https://lao.ca.gov/Publications/Report/4122

Overview of the 2007-08 May Revision

Recognition that the pension obligation bonds will not be sold in 2007-08. The bonds were proposed to reduce General Fund retirement payments by $273 million (as well as increase revenues by $252 million).
https://lao.ca.gov/2007/may_revise/may_revise_051507.aspx

^[PDF] Volatility of California’s Personal Income Tax Structure

As the name Calculating State PIT Liability Figure 1 • Wages and salaries • Interest, dividends, and rent • Taxable pension distributions • Business income • Capital gains • Various minor sources To determine total income for federal purposes sum the following: Federal “above the line” deductions ($21 billion) Federal AGI ($1.24 trillion) Adjust federal AGI to
https://lao.ca.gov/reports/2017/3703/volatility-Cal-PIT-structure-092817.pdf

Proposition 5 [Ballot]

Nov 5, 2024 - Similarly, renters in California typically pay about 50  percent more for housing than renters in other states. Local Programs Help Pay for Housing. Some programs help low-income Californians afford housing.
https://lao.ca.gov/BallotAnalysis/Proposition?number=5&year=2024

^[PDF] Fair Representation and Political Financing Act (FRPFA) of 2012

For example, the measure‟s provisions eliminating retirement income for certain individuals likely would face claims that it impairs pension and other contracts with current and past public employees.
https://lao.ca.gov/ballot/2011/110583.pdf

2011 Initiative Analysis:Fair Representation and Political Financing Act (FRPFA) of 2012

For example, the measure ’s provisions eliminating retirement income for certain individuals likely would face claims that it impairs pension and other contracts with current and past public employees.
https://lao.ca.gov/ballot/2011/110583.aspx

Overview of the 2003-04 Governor's Budget

The largest components are the deferral of local government and education mandates, and the deferral of contribution costs to the state's pension funds (either through loans from the funds or the issuance of some sort of pension obligation bonds). . . .
https://lao.ca.gov/2003/budget_overview/03-04_budget_overview.html