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

Jan 27, 2026 - Others resident taxpayers may change their be havior, for example by spending more time out of the state, to qualify as nonresidents under the new rules. Taxpayers who become nonresidents under the new rule would pay less stat e taxes as a result.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 20, 2026 - The measure requires a public list of people qualified for appointment to the board, consisting of a minimum of 30 people, be maintained at all times. Board members could only serve up to eight years and would be paid similarly to a California trial court judge.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - The measure also prohibits the use of design practices that interfer e with a child ’s or a parent ’s ability to find, understand, or use safety features, privacy controls, or parental controls. Increases State Regulatory and Audit Oversight.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Temporary tax increases. [Ballot]

Jan 27, 2026 - That kind of proposition either must collect e nough signatures to change the Constitution or must receive yes votes from two-thirds of voters. Fiscal Effect Some Chance That State Revenues Will Be Lower in the Future.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

Special taxes. [Ballot]

Jan 27, 2026 - Some of the State Auditor ’s audits are recurring to ensure ongoing compliance with the law while others are one time in nature. Proposal One-Time Audits Before Special Taxes Appear on Ballot Through Initiative Process.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - These losses wo uld grow over time. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
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