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

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

Jan 20, 2026 - For example, certain information —such as related to donations, grants, fundraising fees, and/or organization salaries —must be reported annually to specific federal and/or state government agencies.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - For example, the state taxes owners of cars and trucks. Similarly, local governments tax owner s of boats and business equipment. Financial Assets Are Not Taxed. Many types of personal property are not taxed.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - For example, under the measure, providers must implement technology to estimate whether a user is a child (under the age of 18) or an adult and, when a user ’s age cannot be estimated, to apply default protective safeguards.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Special taxes. [Ballot]

Jan 27, 2026 - In contrast, a special tax is a tax levied on a specific good (for example, tobacco or fuel) or activity (for example, waste disposal or energy use) to raise revenue for a specific state prog ram. Taxes can be raised by the Legislature, by a two-thirds vote, or by voters with a majority vote.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 20, 2026 - For example, some public benefit corporations commit their m issions to environmental sustainability, public health, or improving access to essential services. This applies only to companies that affirmatively elect to operate as public bene fit corporations.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 27, 2026 - For example, drivers pay driver ’s license fees, and that money is used for state oversight of drivers and vehicles. Either Legislature or Voters Can Raise Taxes. Either the Legislature or voters can raise taxes and fees.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 27, 2026 - Others resident taxpayers may change their be havior, for example by spending more time out of the state, to qualify as nonresidents under the new rules. Taxpayers who become nonresidents under the new rule would pay less stat e taxes as a result.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Oversight of certain frontier 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/2025-034