App-based rideshare and delivery drivers. [Ballot]

Dec 18, 2019 - In addition, the measure likely would increase the number of people who earn income from driving. This is because companies would hire more drivers if drivers work as independent contractors. Some of these people likely would earn no income or less income if they did not have the option to work as app-based drivers.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-026

Proposition 22 [Ballot]

Nov 3, 2020 - Because people would take more rides and place more orders, drivers as a group would earn more income. This means state income taxes paid by drivers would increase. Californians who own rideshare and delivery company stock also may earn more when they sell the stock.
https://lao.ca.gov/BallotAnalysis/Proposition?number=22&year=2020

Online sports wagering. [Ballot]

Oct 20, 2021 - Authorizes Actions Against Illegal Online Sports Wagering. The measure imposes a 15  percent tax on people in California who illegally make online sports wagers. This tax is applied to the amount a person bets.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Gaming. [Ballot]

Dec 18, 2023 - Tribes that choose to adopt the model compact agreement to govern in-person and/or online sports wagering would have the primary responsibility to regulate sports wagering. For exa mple, such tribes would be responsible for reviewing what games or bets can be offered and what rules would apply (such as how payouts for winning wagers are calculated).
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - Tribes that choose to adopt the model compact agreement to govern in-person and/or online sports wagering would have the primary responsibility to regulate sports wagering. For exa mple, such tribes would be responsible for reviewing what games or bets can be offered and what rules would apply (such as how payouts for winning wagers are calculated).
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Sports wagering. [Ballot]

Dec 18, 2023 - Key details of the bill and/or compacts that could significantly impact the magnitude of the fiscal effects include: the specific sports wagering activities which are authorized (such as whether both in-person and online sports wagering are permitted as well as the types of games that may be bet upon), the regulatory structure adopted, and the specific payments required.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

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

Jan 27, 2026 - 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. Nonresidents Pay Tax on California-Earned Income.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - Special rules allow some properties to pass between parents and children without an increase in the property tax bill. These rules also apply to grandparents and grandchildren if the grandchildren ’s parents are deceased.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

New tax on the wealth of billionaires. [Ballot]

Dec 11, 2025 - Wealth is different from incom e, which is how much a person earns in a set period of time, like one year. A person ’s wealth typically is measured by their net worth. A person ’s net worth is the value of all the things they own, like stocks, businesses, or other investments, minus their debts.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-024

California gaming activities. [Ballot]

Oct 1, 2021 - Banking games generally involve players betting against the “house, ” who is a participant in the game with an interest in the outcome, and percentage games generally involve the house receiving a percentage of money involved in the game.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-009