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

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

Jan 27, 2026 - An example is a tax on money someone earned two years ago. Fiscal Effect Possibility That Tax Revenues Will Be Lower in the Future. The measure restricts the options the state and local governments have to raise taxes in the future.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 27, 2026 - State Must Spend a Share of General Fund Tax Revenues on Schools and Community Colleges. Under the State Constitution, the state has a minimum funding requirement for schools and community colleges. This minimum is based, in part, on General Fund taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - State law limits how businesses may sell or share the personal information of minors. Specifically, businesses must obtain explicit consent before selling or sharing the personal information of minors under the age of 16.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036