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

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

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

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

Jan 20, 2026 - Recently enacted state law, effective January 1, 2026, establishes requirements for companies that develop or train highly capable “frontier ” AI systems —generally advanced AI models with significant computational scale or capabilities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

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

Jan 20, 2026 - Recently enacted state law, effective January 1, 2026, establishes requirements for companies that develop or train highly capable “frontier ” AI systems —generally advanced AI models with significant computational scale or capabilities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Elections and the initiative process. [Ballot]

Mar 23, 2026 - Next, the remaining revenues would be used for (1)  the increased state and county costs associated with administering statewide primary and April elections for citizen initiatives and (2)  to compensate certain state and county government employees above their current levels of compensation if they perform certain work related to the citizen initiative process.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

Prohibit new taxes on financial assets and other personal property. [Ballot]

Jan 27, 2026 - File No. 25-00 41, Amendment #1). Background Certain Personal Property Is Taxed in California. Both the state and local governments tax owners of certain personal property based on the property ’s value.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

Temporary tax increases. [Ballot]

Jan 27, 2026 - File No. 25-0037, Amendment #1). Background Initiatives Can Raise Taxes. An initiative is a way for voters to change state laws. This can include changing laws to raise taxes. People who want to raise taxes using an initiative first have voters sign a p etition for the initiative.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037