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

State sales tax and teacher compensation. [Ballot]

Oct 11, 2017 - This provision only app lies to teachers with a clear teaching credential. Increases State Sales Tax Rate by 2  Percent. Beginning in 2020, the measure increases by 2  percent the state sales tax on all retail goods sold in California.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-021

Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount a person bets. Additionally, the measure authorizes DOSBC to take va rious enforcement actions, including requiring people making such bets to register with DOSBC, requiring entities illegally offering online sports wagering to disclose the names of people who make wagers with them, and blocking access to illegal sites accepting sports wagers.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Gaming. [Ballot]

Dec 18, 2023 - 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 the money involved in the game.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - For those under the state law framework, the measure authorizes CGCC to develop and implement various regulations —such as the types of bets that can be offered, licensing requirements, and consumer protection requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Sports wagering. [Ballot]

Dec 18, 2023 - At minimum, these regulations must limit wagering to (1) bets made by people age of 21 and older; (2) professional or college sporting events that do not include animals other than horses; and (3) amateu r sporting events that do not include children under the age of 18.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - The special rules for vacation homes and business properties only app lied to the first $1  million of combined property value. Proposition  19 narrowed these special rules. The rules now only apply to two types of properties: (1)  homes that a child or grandchild uses as a primary residence and (2)  farms.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

Raising taxes on certain corporations to fund zero-emission vehicle programs and wildfire-related activities. [Ballot]

Dec 27, 2021 - Proposal Increases Taxes on Corporations Earning More Than $20  Million The measure increases the corporation tax for those earning more than $20  million in profits in California. These taxpayers would pay an additional tax of 2.45  percent on their California profits above $20  million.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-038

Raising the personal income taxes for certain households to fund zero-emission vehicle programs and wildfire-related activities. [Ballot]

Dec 27, 2021 - Top priority for CalFire funding must be given to hiring and training firefighters, and no more than 25  percent can be used for defensible space, home hardening, and forest resilience programs in the first six years.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-037