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

Jan 27, 2026 - Nonresidents pay about 5  percent of all state income taxes. Determining Residency. The state does not have a single rule for determining whether a taxpayer is a resident or nonresident for tax purposes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Over time, these revenue losses would grow by 5 to 10 percent per year. About half of the revenue losses would go to cities, counties, and special districts. The other half would go to schools. In some years, the state could face additional cost pressures to provide mon ey to schools to offset their revenue losses.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - Civil penalties on covered co mpanies may be assessed as a percentage of annual gross revenue, beginning at 5 percent for initial violations and increasing to as much as 100 percent for violations that remain u ncured over specified time periods.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033