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

Jan 20, 2026 - If a member of the public wins their case, they may keep 25 percent to 50 percent of any civil penalties or other money awarded as well as attorney fees and costs. In contrast, an entity that wins would not be entitled to attorney fees and costs unless the court found the case had been filed unreasonably.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - Taxpayers who spend less than half of the year in the state and have their driver ’s license and voter registration in another state would be nonresidents for tax purposes. New Tax on High-Income Nonresidents Who Spend More Than Two Months in the State.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Temporary tax increases. [Ballot]

Jan 27, 2026 - People who want to raise taxes using an initiative first have voters sign a p etition for the initiative. If enough voters sign the petition, the initiative is put up for a vote as a ballot proposition.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Homeowners who receive the exem ption would still pay other property-related taxes and charges that are not based on the taxable value of their property. Fiscal Effects Reduced Property Tax Revenue for Schools and Other Local Governments.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - The measure also establishes personal civil liability for executives who knowingly violate, or knowingly cause or permit violations of, the meas ure ’s requirements. Such executives may be subject to penalties of up to $10 million per violation.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - The commission would consist of seven appointed members who must meet specified qualification requirements, such as demonstrated expertise in AI technology, AI safety, economics of technological change , or corporate governance.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034