Special taxes. [Ballot]

Jan 27, 2026 - This could add several pages to the VIG and increase state printing and mailing costs by a few hundred thousand dollars per qualified initiative. Reimbursement Costs to State Auditor When Proposed Initiatives Fail.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 27, 2026 - The applicability of tax increases to the state’s constitutional requirements. [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.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Fiscal Effects Increased State Regulatory and Enforcement Costs. The measure would increase state costs, primarily to the DOJ. DOJ would incur costs to develop and adopt regulations, review audit reports, create and maintain publicly accessible information, and carry out enforcement activities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - Additionally, the measure could increase DOJ and court workload and cost s. For example, DOJ could have increased workload related to seeking penalties for violations of the measure. Similarly, court workload would increase if members of the public file cases seeking monetary penalties.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - Increased State Income Tax Revenues From New Tax on High-Income Nonresidents. High-income nonresidents who spend more than two months in the state would pay increased state income taxes. This is because the state would collect taxes based on all their income and not just their California-earned income.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Temporary tax increases. [Ballot]

Jan 27, 2026 - Temporary tax increases. [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

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

Jan 20, 2026 - In addition, to the extent that the commission or private individuals bring civil or criminal actions in state courts, the measu re could increase workload and costs for DOJ and the courts. These increased costs are uncertain but would likely be in the tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - Increased State Regulatory and Enforcement Costs. The measure would increase state costs to establish and operate the new commission. These costs would include compensation for commissioners and staff, hiring and retaining techni cal experts with specialized AI expertise, rulemaking activities, investigations, audits, and enforcement actions.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034