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

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

Special taxes. [Ballot]

Jan 27, 2026 - Net costs or savings resulting from the measure would depend on (1) how many special tax initiatives qualify for a one-time audit but are not approved by voters, (2) the number of pages that are added to the Voter Information Guide each election cycle, and (3) the level of savings that are identified and implemented as a result of the audits.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 20, 2026 - Organizations may seek nonprofit charitable status under federal and state law to access various benefits —most notably exemptions from certain taxes, such as income tax. For example, federal law generally allows organizations that are set up and operate exclusively for specified purposes —such as religious, charitable, scientific, or educational purposes —to be eligible for this status.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032