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

Jan 20, 2026 - For example, certain information —such as related to donations, grants, fundraising fees, and/or organization salaries —must be reported annually to specific federal and/or state government agencies.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Special taxes. [Ballot]

Jan 27, 2026 - As part of its audit, the State Auditor may present recommendations for the entity to improve its operations. Some of the State Auditor ’s audits are recurring to ensure ongoing compliance with the law while others are one time in nature.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 27, 2026 - The amount of new tax owed would be in proportion to the amount of time they spend in the state. Fiscal Effects Decreased State Income Tax Revenues From New Residency Rules. Some current resident taxpayers (and taxpayers who were residents for part of the year) would become nonresidents under the new rules.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 27, 2026 - This minimum is based, in part, on General Fund taxes. If the Legislature or voters raise new taxes, and deposit their proceeds into the General Fund, a share must be spent on schools and community colleges.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Providers must also offer parental controls that allow parents to manage certain aspects of a child ’s use of the system, such as time limits and the use of a child ’s data for training. Finally, providers must undergo annual independent audits at their own expense and submit audit reports to the Department of Justice (DOJ).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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