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

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

Jan 27, 2026 - File  No.  25-0039, Amendment #1). Background California Residents Pay Tax on All Their Income. 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.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Special taxes. [Ballot]

Jan 27, 2026 - The measure would require the State Auditor to conduct recurring financial and performance audits every four years of programs funded by special taxes created or increased by the Legislature or by voters after January 1, 2026.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - State law, effective January 1, 2027, establishes age assurance requirements in certain online settings where a user ’s age is relevant to legal compliance, such as restrictions on minors ’ access to certain content or services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 27, 2026 - File No. 25-0038, Amendment #1). Background State Finances Organized Into General Fund and Many Other Funds. The state budget is made up of many different funds. The General Fund is the state ’s main operating account and pays for most public services including education, health care, and prisons.
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

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

Jan 20, 2026 - File No. 25-0032, Amendment #1). Background Organizations May Seek Nonprofit Charitable Status. Organizations may seek nonprofit charitable status under federal and state law to access various benefits —most notably exemptions from certain taxes, such as income tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Contracting with attorneys. [Ballot]

Dec 17, 2025 - While specific terms va ry, contracts for attorney services typically include whether people will be paying their attorneys (1)  an hourly rate, (2)  a flat fee (a set amount for a product or service), or (3)  on a contingency basis.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-027