Special taxes. [Ballot]

Jan 27, 2026 - The measure would require these audits to (1) evaluate each program that would receive funding from the special tax contained in the proposed initiative and (2) address specific issues identified by the measure including assessing the efficiency of the program and recommending how the audited program could reduce its annual costs by 10 percent.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 20, 2026 - Such executives may be subject to penalties of up to $10 million per violation. In addition, certain willful misconduct —such as unauthorized expansion of AI capabilities or obstruction of investigations —would be punishable as a felony, with potential imprisonment of up to five years and fines of up to $10 million, or an amount equal to twice the financial gains resulting from the misconduct.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - If initial registration fees are insufficient to establish the commission, the State Controller may advance up to $10 million from the General Fund, to be repaid with interes t within three years of the first annual assessments.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Over time, these revenue losses would grow by 5 to 10 percent per year. About half of the revenue losses would go to cities, counties, and special districts. The other half would go to schools. In some years, the state could face additional cost pressures to provide mon ey to schools to offset their revenue losses.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

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 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