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 government plan of California. [Ballot]

Mar 31, 2026 - File 26-0002 (which would create a new process for adopting constitutional revisions). The changes would encompass changes to the justice system, elections, education, safety-net programs, and others.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-003

Elections and the initiative process. [Ballot]

Mar 23, 2026 - Establish New Special Tax on Income Exceeding $10  Million. The measure would establish an annual 5  percent surcharge on taxable income that exceeds $10  million. The measure specifies how revenues generated from this tax would be used.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

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

Jan 20, 2026 - Allows New Civil and Criminal Penalties and Private Enforcement. The measure authorizes the commission to enforce compliance by seeking civil and criminal penalties against covered AI companies or their executives.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - Allows New Civil and Criminal Penalties. Frontier AI companies and certain of their executives could be subject to new civil and criminal penalties for specified violations of the measure. The commission would be authori zed to impose civil penalties, including fines of up to 20 percent of a company ’s California-derived revenue for certain violations.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Jan 27, 2026 - The amount of new tax owed would be in proportion to the amount of time they spend in the state. Fiscal Effects Decreased State Income Tax Revenues From New Residency Rules. Some current resident taxpayers (and taxpayers who were residents for part of the year) would become nonresidents under the new rules.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 20, 2026 - The measure also authorizes the new oversight board to charge each entity an annual fee based on the value of its assets. The exact fee amounts would vary but is intended to fund the new board ’s activities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - Prohibit new taxes on financial assets and other personal property. [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.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - The measure establishes new child safety requirements for providers of “covered AI systems, ” generally defined as consumer-facing, conversational AI systems (including companion-style chatbots), while excluding business-only and certain narrow-purpose AI tools.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - In the year a new owner takes over a property, its taxable value typically is its purchase price. Each year after that, the property ’s taxable value is adjusted for inflation by up to 2  percent. When a property changes ownership again, its taxable value is reset to its new purchase price.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035