Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 24, 2025 - 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 2023.
https://lao.ca.gov/Publications/Report/5059

The 2020-21 Budget: Overview of the California Spending Plan (Final Version)

Oct 5, 2020 - Shift Pension Costs. The budget takes actions in a few pension ‑related areas that result in cost shifts from the present to the future. First, the 2019 ‑ 20 b udget made a supplemental pension payment of $2. 5  b illion to CalPERS.
https://lao.ca.gov/Publications/Report/4263

Update: Tech Company Equity Pay Driving Withholding in 2024 [EconTax Blog]

Nov 20, 2024 - Overall state income tax withholding from equity pay at California technology companies could make up 10 percent of total income tax withholding  this year. (These figures are based on our office 's analysis of recent financial reports, including assumptions about what share of their workforce resides in California and the distribution of withholding between state and federal governments.)
https://lao.ca.gov/LAOEconTax/Article/Detail/815

Update: Tech Company Equity Pay Driving Withholding in 2024 [EconTax Blog]

Nov 20, 2024 - Overall state income tax withholding from equity pay at California technology companies could make up 10 percent of total income tax withholding  this year. (These figures are based on our office 's analysis of recent financial reports, including assumptions about what share of their workforce resides in California and the distribution of withholding between state and federal governments.)
https://lao.ca.gov/LAOEconTax/article/Detail/815

Districts' Pension Contribution Rates and Amounts [EdBudget]

Sep 1, 2021 - Districts' Pension Contribution Rates and Amounts [EdBudget]     a Projections for 2022-23 through 2024-25 are based on CalSTRS' and CalPERS' most recent actuarial valuations (for the fiscal year ending June 30, 2020).
https://lao.ca.gov/Education/EdBudget/Details/544

MOU Fiscal Analysis: Bargaining Unit 18

Aug 12, 2022 - The agreement specifies that, at the state ’s discretion, unused VPLP credits can be cashed out. Make Night Shift Pay Differentiable Included in Calculation of Pension Benefit. Under the current agreement, pay differentials received for working night shifts are not included when calculating employee pension benefits.
https://lao.ca.gov/Publications/Report/4617

The 2022-23 Budget: California’s Fiscal Outlook

Nov 17, 2021 - Reflecting these return assumptions could result in substantially lower state costs, particularly for the teachers ’ pension system. The box nearby has more details on possible future developments in the state ’s pension systems.
https://lao.ca.gov/Publications/Report/4472

Contributions to CalSTRS [EdBudget]

Jan 27, 2022 - PEPRA = Public Employees' Pension Reform Act. 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/Education/EdBudget/Details/595

Retail Theft in California: Looking Back at a Decade of Change

Jun 12, 2025 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | T
https://lao.ca.gov/Publications/Report/5055

The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - Activities required by federal law are not considered mandates for which the state must reimburse costs. State law tasks the Commission on State Mandates (CSM) with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates.
https://lao.ca.gov/Publications/Report/5054