The 2022-23 Budget: Overview of the Spending Plan

Oct 12, 2022 - (We treat funding increases for core operations, including pensions and other employee benefits, as maintaining current service levels rather than discretionary spending.) Additional Funding Increases for Undergraduate Enrollment Growth.  
https://lao.ca.gov/Publications/Report/4616

^[PDF] The McCauley Pension Recovery Act

In general, the state taxes individuals based on income earned while they reside in California. The state currently taxes most pension distribu- tions as ordinary income. California also levies excise taxes on specific goods.
https://lao.ca.gov/ballot/2009/090203.pdf

2011 Initiative Analysis: Public Employee Retirement

This initiative proposes amendments to Section 17 of Article XVI of the State Constitution, which governs these systems. Background Public Employee Pension Benefits. State law authorizes establishment of systems to provide pension and other benefits to retired state and local employees and survivors and beneficiaries of certain other public employees.
https://lao.ca.gov/ballot/2011/110493.aspx

2011 Initiative Analysis: Public Employee Pension Reform Act (Amendment #1-NS)

In the state's three largest public pension systems, the average state or local employee retires at about age 60 (see Figure  1). Due to recent changes in benefits for newly hired state employees, the average retirement ages of state employees will tend to increase somewhat in the coming decades compared to the data shown in Figure 1.
https://lao.ca.gov/ballot/2011/110298.aspx

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Jan 23, 2017 - We also noted in 2015 that higher pay increases of this type drive up state pension costs. As such, it will probably end up costing the state more—including pay and pension costs—to share retiree health costs with employees than it would have costed to pay for retiree health with just an employer contribution.
https://lao.ca.gov/Publications/Report/3534

K-12 Funding by Source [EdBudget]

May 21, 2020 - Excludes $5.3 billion deferred from 2020-21 to 2021-22. b Consist primarily of state pension payments on behalf of districts, state debt service on school facility bonds, non-Proposition 98 Child Care programs, and operational expenses of the California Department of Education and other state agencies.
https://lao.ca.gov/Education/EdBudget/Details/388

^[PDF] Public Employee Pension Reform Act (Amdt. #1NS)

In the last few years, based on negotiations between the Governor and state employee unions, pension benefits for newly hired state employees—who will begin to retire in large numbers several decades from now—have been lowered.
https://lao.ca.gov/ballot/2011/110298.pdf

2009 Initiative Analysis: The McCauley Pension Recovery Act

Under the proposal, the state would levy an excise tax of 35  percent. Fair market value is defined as the amount of pension benefits above $50,000 that the taxpayer's vested pension benefits would provide on average over the individual's remaining life expectancy, as determined by the state Franchise Tax Board (FTB).
https://lao.ca.gov/ballot/2009/090203.aspx

2010 Initiative Analysis: The McCauley Pension Recovery Act

This estimate should be interpreted with caution, as data on the life expectancy of people with vested pensions who leave the state were not available. Also, taxpayers would have an incentive to leave the state before the date of enactment to avoid being counted as a resident of the state on that date.
https://lao.ca.gov/ballot/2010/100155.aspx

2009 Initiative Analysis: Public Employee Pension Limitation Law

Currently, California governments contribute about $13  billion per year to the state's public retirement systems for pension benefits, including several billion dollars per year to retire existing unfunded pension liabilities.
https://lao.ca.gov/ballot/2009/090734.aspx