---
type: "Bill"
title: "Corporate reorganization: built-in losses."
description: "The Corporation Tax Law, in specified conformity to federal income tax laws, imposes certain limitations on the use of built-in losses in conjunction with corporate reorganizations."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010"
identifier: "AB 11"
citation: "California AB 11 (20092010)"
classification: ["bill"]
subjects: ["Corporate reorganization: built-in losses."]
status: "enacted"
primary_sponsors: ["De Leon"]
version_count: 7
action_count: 19
vote_count: 5
first_action: "2008-12-01"
last_action: "2009-10-11"
source: "openstates"
source_identifier: "ocd-bill/87a22c53-2714-44fb-a399-0859f221f370"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB11"
source_hash: "3eb2269bf6e5196e769daf95406cedc7c47f99bfa9e433445cadded6dae85183"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 11 (20092010) — Corporate reorganization: built-in losses.

The Corporation Tax Law, in specified conformity to federal income tax laws, imposes certain limitations on the use of built-in losses in conjunction with corporate reorganizations.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **12/01/08 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1199INT)
2. **03/09/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1198AMD)
3. **04/23/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1197AMD)
4. **07/14/09 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1196AMD)
5. **10/11/09 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1194CHP)
6. **AB11** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB11)
7. **09/02/09 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB11&version=20090AB1195ENR)

## Votes

- Assembly 3rd Reading AB11 De Leon Urgency Clause — **pass** (pass) · upper
- AB 11 DE LEON Assembly Third Reading — **pass** (pass) · lower
- AB 11 DE LEON Concurrence in Senate Amendments — **pass** (pass) · lower
- Do pass as amended. — **pass** (pass) · upper
- Do pass as amended. — **pass** (pass) · lower

## Sponsors

- De Leon — primary (person)
- Beall — coauthor (person)
- Carter — coauthor (person)
- DeSaulnier — coauthor (person)
- Eng — coauthor (person)
- Evans — coauthor (person)
- Hill — coauthor (person)
- Jones — coauthor (person)
- Lieu — coauthor (person)
- Salas — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2008-12-01** Read first time. To print. `reading-1`
- **2008-12-02** From printer. May be heard in committee January 1.
- **2009-02-26** Referred to Com. on REV. & TAX. `referral-committee`
- **2009-03-09** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2009-03-10** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2009-04-22** From committee: Amend, and do pass as amended. (Ayes 8. Noes 0.) (April 13). `amendment-introduction, amendment-passage, committee-passage`
- **2009-04-23** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-2, reading-1`
- **2009-04-27** Read second time. To third reading. `reading-2, reading-1`
- **2009-04-30** Read third time, passed, and to Senate. (Ayes 75. Noes 0. Page 1177.) `reading-3, passage, reading-1`
- **2009-04-30** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2009-05-14** Referred to Com. on REV. & TAX. `referral-committee`
- **2009-07-13** From committee: Amend, and do pass as amended. (Ayes 6. Noes 0.) (July 8). `amendment-introduction, amendment-passage, committee-passage`
- **2009-07-14** Read second time, amended, and to third reading. `amendment-passage, reading-2, reading-1`
- **2009-08-27** Read third time. Urgency clause adopted. Passed and to Assembly. (Ayes 38. Noes 0. Page 1968.) `reading-3, passage, reading-1`
- **2009-08-27** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 30 pursuant to Assembly Rule 77.
- **2009-08-31** Urgency clause adopted. Senate amendments concurred in. To enrollment. (Ayes 77. Noes 0. Page 2813.) `amendment-passage, committee-passage-favorable`
- **2009-09-08** Enrolled and to the Governor at 4:15 p.m.
- **2009-10-11** Approved by the Governor. `executive-signature`
- **2009-10-11** Chaptered by Secretary of State - Chapter 401, Statutes of 2009.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/87a22c53-2714-44fb-a399-0859f221f370`. Confidence: reported (aggregated from official California legislature records).