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

The applicability of tax increases to the state’s constitutional requirements. [Ballot]

Jan 27, 2026 - Either the Legislature or voters can raise taxes and fees. The Legislature can raise fees with a simple majority vote but can only pass tax increases with a two-thirds vote. Voters can raise either taxes or fees with a simple majority.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 20, 2026 - Allows For Various Fees to Be Charged to Support New Oversight Board. The measure allows the new oversight board to charge various fees to support its work. This includes fees ranging from up to $50,000 to $250,000 to be paid for certain activities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 20, 2026 - Fund revenues would include initial registration fees, annual assessments, and civil penalties. Initial registration fees are tiered based on a company ’s California-derived revenue. Annual assessments are based on up to 0.5 percent of California-derived revenue or, in some cases, on California AI research and development expendit ures.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034