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

Special taxes. [Ballot]

Jan 27, 2026 - The State Auditor ’s work includes financial and policy evaluations (also known as performance audits) where the auditor assesses the extent to which a governmental entity efficiently and effectively carries out requirements in law.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - DOJ would incur costs to develop and adopt regulations, review audit reports, create and maintain publicly accessible information, and carry out enforcement activities. These responsibilities would require additional legal, technical, and administrative resources.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - The measure requires the commission to carry out various resp onsibilities, including: Registering frontier AI companies and annually determining which entities are subject to regulation. Reviewing protection plans required of regulated entities that address specified categories of potential harm, including workforce displacement, safety risks, and loss of human con trol, and
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034