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

Jan 20, 2026 - If a member of the public wins their case, they may keep 25 percent to 50 percent of any civil penalties or other money awarded as well as attorney fees and costs. In contrast, an entity that wins would not be entitled to attorney fees and costs unless the court found the case had been filed unreasonably.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Beginning in 2027, the measure would allow age-eligi ble homeowners to request an exemption from their county assessor if they have lived in the home for five years or lived in the state for ten years.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - Allows New Civil and Criminal Penalties and Private Enforcement. The measure authorizes the commission to enforce compliance by seeking civil and criminal penalties against covered AI companies or their executives.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - Allows New Civil and Criminal Penalties. Frontier AI companies and certain of their executives could be subject to new civil and criminal penalties for specified violations of the measure. The commission would be authori zed to impose civil penalties, including fines of up to 20 percent of a company ’s California-derived revenue for certain violations.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Jan 27, 2026 - The amount of new tax owed would be in proportion to the amount of time they spend in the state. Fiscal Effects Decreased State Income Tax Revenues From New Residency Rules. Some current resident taxpayers (and taxpayers who were residents for part of the year) would become nonresidents under the new rules.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Prohibit new taxes on financial assets and other personal property. [Ballot]

Jan 27, 2026 - Prohibit new taxes on financial assets and other personal property. [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative that would prohibit new taxes on financial assets and other personal property (A.G.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - The measure establishes new child safety requirements for providers of “covered AI systems, ” generally defined as consumer-facing, conversational AI systems (including companion-style chatbots), while excluding business-only and certain narrow-purpose AI tools.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 27, 2026 - If the Legislature or voters raise new taxes, and deposit their proceeds into the General Fund, a share must be spent on schools and community colleges. By contrast, the Legislature or voters can raise taxes and dep osit them into a special fund without triggering this requirement.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038