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

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - These regulations would address independent audits of covered AI systems, including auditor standards, audit scope and methodology, and procedures for submitting and reviewing audit reports. The measure also requires the DOJ to establish a mechanism for third parties to report child safety incidents.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - Requires Increased Reporting From Covered Entities. To facilitate the new board ’s work, the measure requires covered entities to report certain information to it and/or DOJ. For example, entities would be required to report annually on their assets valued at more than $1 million.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 20, 2026 - The requirements are focused largely on the public reporting of AI system capabilities, intended uses, risks, and safety incidents. In addition, large frontier AI developers —generally companies with substantial annual revenue —must publish annual AI safety frameworks that describe, among other things, governance structures, alignment with recognized risk-management standards, and procedures for identify ing, assessing, and mitigating major risks.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - The requirements are focused largely on the public reporting of AI system capabilities, intended uses, risks, and safety incidents. In addition, large frontier AI developers —generally companies with substantial annual revenue —must publish annual AI safety frameworks that describe, among other things, governance structures, alignment with recognized risk-management standards, and procedures for identify ing, assessing, and mitigating major risks.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034