Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - For example, the costs associated with adapting the state transportation system to withstand the impacts of climate change —including using new materials, responding to more frequent maintenance needs from more extreme conditions, and modifying or relocating certain infrastructure —likely will be higher than current expenditure levels.
https://lao.ca.gov/Publications/Report/4575

The 2022-23 Budget: Assessing Proposals to Address Unemployment Insurance Fraud

Feb 15, 2022 - In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax f iling. New Anti ‑Fraud Proposals No Longer Needed and Run Counter to Strike Team Recommendations.
https://lao.ca.gov/Publications/Report/4542

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

Aug 28, 2018 - In 2018-19, the state expects these taxes to raise $4.4 billion. By 2020-21, when all the taxes are in effect and the inflation adjustments have started, the state expects the taxes to raise $5.1 billion each year.
https://lao.ca.gov/Publications/Report/3880

Savings Plus Program: An Optional Retirement Benefit for State Employees

Mar 14, 2017 - During the career of employees in Social Security, both the employer and employee pay taxes on earnings. In 2017, both the employee and the state pay 6.2  percent of the employee ’s pay. Payroll taxes are not applied to earnings above a wage limit —$127,200 in 2017.
https://lao.ca.gov/Publications/Report/3616

The 2018-19 Budget: Meeting Workforce Demand for Certified Nursing Assistants in Skilled Nursing Facilities

Apr 27, 2018 - Reimbursements are funded by the Employment Training Tax, which is a special tax paid by California employers. Members of ETP decide which businesses to award these training funds. To receive reimbursement for training costs, a business must pay trainees an ETP-determined minimum wage after the training is completed and must retain employees for at least three months after the training.
https://lao.ca.gov/Publications/Report/3815

Revisiting the Unemployment Insurance Trust Fund Insolvency [Publication Details]

Sep 30, 2016 - In this series of four online posts, we (1) examine the current condition of the UI trust fund and how it may change in the near future, (2) provide context on who pays UI taxes and how much they pay, (3) assess the extent to which the UI trust fund is prepared for the next economic downturn, and (4) look at potential steps the Legislature could take should it wish to increase reserves in the trust fund as a means to address the fiscal impacts of the next economic downturn.
https://lao.ca.gov/Publications/Detail/3503

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 12, 13, 14, 15, 17, 18, 19, 20, and 21

Jan 10, 2017 - In 2015 ‑16, about 12  percent (more than $13  billion) of the state ’s $115  billion of General Fund expenditures paid for state employee salaries and benefits. If approved by the Legislature and affected employees, the agreements now before the Legislature would direct state employee compensation policies and costs for years to come.
https://lao.ca.gov/Publications/Report/3520

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Apr 4, 2016 - These leave cash outs are subject to Medicare payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments would absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3409

State Employee Compensation Issues for 1994-95 [Publication Details]

Mar 1, 1994 - A major portion of state government expenditures is for compensation of state employees. Expenditures for state employee compensation (excluding higher education employees) will approach $10 billion in 1994-95. In this reprint from the Analysis of the 1994-95 Budget Bill, we discuss the employee compensation issues and options the Legislature should consider in enacting a Budget for 1994-95.
https://lao.ca.gov/Publications/Detail/1933

The 2015-16 Budget: Major Features of the Adopted Plan (Other Issues)

Jun 19, 2015 - Cap-and-Trade Additional Cap-and-Trade Expenditures Expected to Be Part of Future Legislation. Consistent with statute that was adopted as part of the 2014‑15 budget, 60  percent of cap-and-trade auction revenue in 2015‑16 will be continuously appropriated to high-speed rail (25  percent), affordable housing and sustainable communities (20  percent), transit and intercity rail capital (10  percent), and low carbon transit operations (5  percent).
https://lao.ca.gov/Publications/Report/3278