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

Jan 20, 2026 - In particular, the measure applies to nonprofit charities engaged in research or technology creation that change their legal form (such as partially or fully becoming for-profit entities) or transfer significant assets to another entity.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Under this law, certain operating system providers and application stores must provide age-range signals —information indicating a user ’s general age category (for example, under 13, 13-17, or 18+) —that application developers can use to apply age-based requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 27, 2026 - The applicability of tax increases to the state’s constitutional requirements. [Ballot] Pursuant to Election Code Section 9005, we have reviewed the proposed initiative regarding the applicability of tax increases to the state ’s constitutional requirements  (A.G.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 27, 2026 - Some current resident taxpayers (and taxpayers who were residents for part of the year) would become nonresidents under the new rules. 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.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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