The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Across all of the agreements, the budget assumes that these agreements reduce state departmental costs by $750 million ($370 million General Fund). Agreements Shift General Fund Costs From Retiree Health Prefunding to Pension Liabilities.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - It provides nonrefundable tax credits to companies in exchange for a commitment to increase employment and investment in the state over several years. More specifically, the objective of the program is to influence a business ’s decision to make investments in California that would have been made in another state, or not at all, absent the credit.
https://lao.ca.gov/Publications/Report/5162

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Assembly Budget Subcommittee No. 5 on State Administration
https://lao.ca.gov/Publications/Detail/5135

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - State law tasks the Commission on State Mandates (Commission) with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates. Typically, the process for determining whether a law or regulation is a state-reimbursable manda te takes several years.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - How should the state pay for these activities? How Much Should CDTFA Spend on Cannabis and Tobacco Enforcement? State Faces Significant Cannabis and Tobacco Compliance Problems. The licensed cannabis industry ’s ongoing struggle to compete with the illicit cannabis market is widely recognized.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details]

Feb 19, 2026 - The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5130

Volatility of the Personal Income Tax Base

Feb 8, 2017 - In addition, under federal and state tax laws, essentially none of the items classified as employer ‑paid benefits are taxable at the time the contribution is made. For example, California does not tax pension contributions when they are made but rather taxes pension income employees receive in retirement.
https://lao.ca.gov/Publications/Report/3548

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5094

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.
https://lao.ca.gov/Publications/Detail/5081

Long-term Capacity for Debt Payments Under Proposition 2

Dec 21, 2017 - The Fiscal Outlook considers potential future requirements under Proposition 2 (2014)—including required rainy day fund deposits and payments toward certain state debts. Some have asked whether Proposition 2 debt funding payments can be used to reduce liabilities of teacher and other public employees' pension plans.
https://lao.ca.gov/Publications/Report/3727