Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a gaming operator to a player as a promotion), (2)  players ’ winnings and prizes, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Gaming. [Ballot]

Dec 18, 2023 - Specifically, such tribes must pay 25  percent of sports wagering revenue into the TSW-RSTF and up to 1 percent (subject to negotiations) into the CSWARF —a total of up to 26  percent.  This percent is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - This percent is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a tribe to a player as a promotion), (2)  all player winnings, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Sports wagering. [Ballot]

Dec 18, 2023 - At minimum, these regulations must limit wagering to (1) bets made by people age of 21 and older; (2) professional or college sporting events that do not include animals other than horses; and (3) amateu r sporting events that do not include children under the age of 18.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

Immunology and immunotherapy. [Ballot]

Dec 17, 2025 - The net fiscal impact of the ind irect effects of the measure is unknown at this time. Summary of Fiscal Effects. We estimate that the measure would have the following major, direct fiscal effect: Increased state costs of about $500 million annually for 25 years to repay the bonds.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-026

California gaming activities. [Ballot]

Oct 1, 2021 - Banking games generally involve players betting against the “house, ” who is a participant in the game with an interest in the outcome, and percentage games generally involve the house receiving a percentage of money involved in the game.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-009

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

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

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