Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - These include informing users that they are interacting with an AI system, taking steps to reduce the risk of harmful or sexually explicit content, and maintaining protocols to respond when a user expresses sel f-harm or suicidal ideation.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Oversight of certain frontier artificial intelligence (AI) companies. [Ballot]

Jan 20, 2026 - These costs would include compensation for commissioners and staff, hiring and retaining techni cal experts with specialized AI expertise, rulemaking activities, investigations, audits, and enforcement actions.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

Oversight of certain nonprofit charities and related entities. [Ballot]

Jan 20, 2026 - These costs include board member and staff compensation, technical experts, and technology system costs. This also includes costs for maintaining a list of qualified candidates that could be appointed to the board.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Oversight of certain public benefit artificial intelligence (AI) companies. [Ballot]

Jan 20, 2026 - For example, California-based companies could make changes to their r esearch, development, or investment decisions in response to the measure ’s oversight and compliance requirements. If such changes affect company profits or employment levels in California, it would affect state and local tax revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Over the first few years, sch ools and other local governments would lose between $12 billion and $20 billion annually. Over time, these revenue losses would grow by 5 to 10 percent per year. About half of the revenue losses would go to cities, counties, and special districts.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035