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

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

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

Jan 27, 2026 - New Tax on High-Income Nonresidents Who Spend More Than Two Months in the State. Nonresidents who spend more than two months in the state would owe California income tax on all income above $2  million, including income earned outside the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Temporary tax increases. [Ballot]

Jan 27, 2026 - More signatures must be collected for initiatives that change the State Constitution than those that change other laws. A statewide proposition passes if more than half of voters vote yes. Proposal Higher Standard for Temporary Taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

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

Jan 27, 2026 - Propositions that change the Constitution require collecting more signatures to place them on the ballot than those that change other laws. Fiscal Effects Possible Increased Spending on Schools and Community Colleges.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 20, 2026 - For example, entities would be required to report annually on their assets valued at more than $1 million. If they research or develop technology that may have a major impact on the public, they would also be required to report annually on current capabilities, future changes in capab ilities, safety measures, and any safety issues that emerged.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - These products range from tools built for specific purposes to more general systems that can hold conversations with users on a wide range of topics. State Privacy Law Includes Certain Protections for Minors.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036