MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - The state pays for retiree health benefits differently from how it pays for pension benefits. In the case of retiree health benefits, the state pays a percentage of pay towards normal cost (specified in labor agreements and matched by employees) to prefund the benefit and it pays the unfunded liability on a
https://lao.ca.gov/Publications/Report/4800

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections) [Publication Details]

Sep 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Detail/4800

Elections and the initiative process. [Ballot]

Mar 23, 2026 - For example, some share of the between 4,000 and 9,000 taxpayers with annual incomes above $10  million likely would try to reduce the amount of their income in California to avoid paying more taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

Addressing Chronic Vacancies in Prison Mental Health Care

Feb 23, 2026 - Receiver Examining Pay Increases as Part of Action Plan. Given the importance of non ‑compensation factors in determining vacancy rates, it is unclear what level of pay increase would be needed to meaningfully improve recruitment and retention for mental health positions.
https://lao.ca.gov/Publications/Report/5134

Residency rules for state personal income tax purposes. [Ballot]

Jan 27, 2026 - Background California Residents Pay Tax on All Their Income. California residents pay state income taxes on all their income, including wages, investment income, and capital gains, even if the income was earned outside the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

The 2021-22 Budget: Trial Court Operations Proposals

Feb 11, 2021 - Assessment Ability ‑to ‑Pay Component Provides Meaningful Assistance to Lower ‑Income Individuals and Promotes Equity. As of November 2020, six courts offered the online ability ‑to ‑pay component of the pilot tool.
https://lao.ca.gov/Publications/Report/4362

California State University Capital Outlay Projects [EdBudget]

Mar 26, 2026 - Annual debt service costs, which CSU will pay using its General Fund support, is estimated to be $50 million. b The campus is anticipated to contribute $12 million for this project. This includes $10 million in donor support and $2 million in campus reserves. c The campus is anticipated to contribute $9.6 million in campus reserves for this project.
https://lao.ca.gov/Education/EdBudget/Details/1082

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

Feb 23, 2026 - Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities. Most of the revenues pay for child care, environmental protection, and other types of programs.
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California State University

Feb 24, 2026 - The state pays costs for the employer contribution associated with CSU’s 2013‑14 payroll level. CSU pays the employer contribution for any payroll growth above that level. The state adopted this arrangement in 2013‑14 to provide CSU with a stronger fiscal incentive to contain staffing costs.
https://lao.ca.gov/Publications/Report/5142

2025 Update: Tech Company Stock Pay Accounts for One-Quarter of Withholding Growth So Far in 2025-26 [EconTax Blog]

Dec 3, 2025 - Assessing Stock Pay 's Role in Recent Strong Income Tax Collections With Stock Price Run-Up, Stock Pay Now a Large Share of State Income Tax Withholding.   As California 's tech companies have grown in size and value, stock pay withholding has increased as a share of total income tax receipts.
https://lao.ca.gov/LAOEconTax/article/Detail/843