Cali indeed does have a proposal to retroactively tax not income but wealth of people who live in or have lived in that state in the last 10 years.

A new so-called wealth tax in California would send tax bills even to people who have moved out of the liberal state.

The Democrats’ proposal for “an annual tax of 0.4 percent upon the worldwide net worth of every resident in this state,” according to the text of AB 2088, which would create the tax on a vast list of untaxed assets California wants to tax.

The tax would target not only current residents but anyone who has what the bill classifies as wealth and who has lived in California any time in the past 10 years. It would use a sliding scale based on the number of years a taxpayer lived in the state...

https://www.westernjournal.com/calif...last-10-years/

Hilariously unconstitutional on so many grounds, but, hey, it’s California. Desperation breeds craziness.