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

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

Jan 27, 2026 - Nearly all of the General Fund ’s revenues are taxes. Some funds, like special funds, are also funded with taxes. Most others are funded with other types of charges, largely fees. Fees are charges to provide specific services or products.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Elections and the initiative process. [Ballot]

Mar 23, 2026 - Of this new revenue each year, (1) $40  million would be transferred to the state General Fund; (2)  of the remaining amount, hundreds of millions of dollars would pay for county and state elections administration costs; and (3)  all of the remaining billions of dollars would be used to supplement compensation earned by specified state and local government employees for their work related to the citizen initiative process.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

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

Jan 20, 2026 - For example, it is unclear if all of its provisions would be allowed under the state or U.S. Constitutions. Our estimate below assumes that all of its provision would go into effect. Increased State Costs for New Oversight and Enforcement.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - Personal property is all the things that people own other than real estate. For example, the state taxes owners of cars and trucks. Similarly, local governments tax owner s of boats and business equipment.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041