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

Jan 20, 2026 - The measure would have the following major fiscal effects: Increased state costs that would likely be in the tens of millions of dollars annually to establish and operate a new regulatory commission overseeing certain public benefit AI com panies.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

California labor law violations. [Ballot]

Nov 23, 2021 - File No. 21-0027, Amendment  No. 1). Background California Labor Law. The California Labor Code consists of laws that employers must follow with respect to employee wages, hours, breaks, and working conditions.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-027

Tribal gaming. [Ballot]

Dec 27, 2021 - This is because a federal court previously determined that the payments required by certain tribal-state com pacts into the state ’s General Fund for use at the state ’s discretion generally were an illegal tax prohibited under federal law.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Gaming. [Ballot]

Dec 18, 2023 - Tribes currently operate 66 casinos in 29 counties, offering slot machines, lottery games, and card games on Native American lands. As discussed below, these casinos are generally authorized based on agreements between individual gaming tribes and the state and are regulated by individual tribal gaming agencies, CGCC, and CA DOJ.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

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

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