Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount a person bets. Additionally, the measure authorizes DOSBC to take va rious enforcement actions, including requiring people making such bets to register with DOSBC, requiring entities illegally offering online sports wagering to disclose the names of people who make wagers with them, and blocking access to illegal sites accepting sports wagers.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Gaming. [Ballot]

Dec 18, 2023 - 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 the money involved in the game.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - For those under the state law framework, the measure authorizes CGCC to develop and implement various regulations —such as the types of bets that can be offered, licensing requirements, and consumer protection requirements.
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

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

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

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

Jan 20, 2026 - The measure establishes the California AI Safety Commission as a new independent state entity with authority to regulate “frontier AI companies. ” These companies are defined as entities that conduct substantial AI research and development activities in California; meet specified scale thresholds related to factors such as valuation, capital raised, or expenditures; and develop
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

Personal income tax rates for high-income taxpayers. [Ballot]

Oct 20, 2025 - This is because much of the revenue comes from taxing investment income and capital gains. These types of income are closely tied to the stock market and therefore go up and down a lot from year to year.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-016

Affordable housing bonds. [Ballot]

Jan 3, 2022 - Local governments can issue bonds to pay for capital projects, such as bridges, schools, hospitals, affordable housing, water treatment facilities, and other public buildings. Although local governments can pay for capital projects with current revenues, borrowing allows them to spread the costs across many years, which often reflects the longer usage of the projects.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-040