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 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/

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 11, 2026 - The data come from the state ’s Metrc “track and trace ” system for licensed cannabis. In particular, the data reflect transactions that businesses identified as medicinal donations in calendar year 2025.
https://lao.ca.gov/Publications/Report/5189

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

The Rise of Remote Work: Effects on California's Labor Market

May 6, 2026 - At this point, 16  percent of Bay Area employers ’ listings offered remote work, compared to 11  percent in the rest of the state and nationwide. By the middle of 2023, remote work offerings had dropped to 13  percent in the Bay Area, 8  percent in the rest of the state, and 10  percent nationwide.
https://lao.ca.gov/Publications/Report/5182

The Rise of Remote Work: Effects on California's Labor Market [Publication Details]

May 6, 2026 - The pandemic accelerated widespread adoption of remote work, which has transformed California's labor market. In this report, we look at four key job groups where remote work has become common—technology, finance and accounting, business and government operations, and sales and marketing.
https://lao.ca.gov/Publications/Detail/5182

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: 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

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

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