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

Jan 27, 2026 - California residents pay state income taxes on all their income, including wages, investment income, and capital gains, even if the income was earned outside the state. Nonresidents Pay Tax on California-Earned Income.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 20, 2026 - The measure establishes the California AI Safety Commission as a new independent state entity with authority to regulate “frontier AI companies. ” These companies are defined as entities that conduct substantial AI research and development activities in California; meet specified scale thresholds related to factors such as valuation, capital raised, or expenditures; and develop
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034