Special taxes. [Ballot]

Jan 27, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative regarding special taxes (A.G. File No. 25-0040, Amendment #1).     Background Special Tax. Taxes are a type of revenue that can be used to support any public purpose.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

The government plan of California. [Ballot]

Mar 31, 2026 - [Ballot]  PDF Version Pursuant to Elections Code 9005, we have reviewed a proposed initiative related to the government plan of California (A.G. File 26-0003). The measure intends to make a wide range of changes to the organization and operations of the California government and economy.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-003

Revising the State Constitution. [Ballot]

Mar 24, 2026 - [Ballot]  PDF Version Pursuant to Elections Code 9005, we have reviewed a proposed initiative related to the process for revising the State Constitution (A.G. File 26-0002). Generally, constitutional revisions change a large number of provisions or entail far reaching changes to the fundamental government plan of the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-002

Elections and the initiative process. [Ballot]

Mar 23, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative regarding elections and the initiative process (A.G. File No. 26-0001). Background Citizen Initiatives. The State Constitution allows voters to propose laws and amendments to the Constitution through the citizen initiative process.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Providers must also annually review child safety risks of covered AI systems, including risks that the systems could increase the likelihood of self-harm or suicide, and take reasonable steps to reduce those risks.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative related to oversight of certain frontier artificial intelligence (AI) companies (A.G. File No. 25- 0034, Amendment #1).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

Temporary tax increases. [Ballot]

Jan 27, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative related to temporary tax increases (A.G. File No. 25-0037, Amendment #1). Background Initiatives Can Raise Taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

Prohibit new taxes on financial assets and other personal property. [Ballot]

Jan 27, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative that would prohibit new taxes on financial assets and other personal property (A.G. File No. 25-00 41, Amendment #1).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 27, 2026 - [Ballot] Pursuant to Election Code Section 9005, we have reviewed the proposed initiative regarding the applicability of tax increases to the state ’s constitutional requirements  (A.G. File No. 25-0038, Amendment #1).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 27, 2026 - [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative that would change the state ’s residency rules for state personal income tax purposes (A.G.  File  No.  25-0039, Amendment #1).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039