---
type: "Bill"
title: "Income and bank and corporation taxes: net operating losses."
description: "Income and bank and corporation taxes: net operating losses."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20012002"
identifier: "AB 238"
citation: "California AB 238 (20012002)"
classification: ["bill"]
subjects: ["Income and bank and corporation taxes: net operating losses."]
status: "enacted"
primary_sponsors: ["Rod Pacheco"]
version_count: 8
action_count: 26
vote_count: 8
first_action: "2001-02-13"
last_action: "2001-10-09"
source: "openstates"
source_identifier: "ocd-bill/0d812bdf-4f6e-40fa-8475-0e063454eda7"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200120020AB238"
source_hash: "7bb236f244afad5ef5162f4fbcf4c61652465d898f507bb90ded28f695c37048"
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 238 (20012002) — Income and bank and corporation taxes: net operating losses.

## Version chain

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

1. **02/13/01 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23899INT)
2. **03/19/01 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23898AMD)
3. **04/05/01 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23897AMD)
4. **07/09/01 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23896AMD)
5. **09/07/01 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23895AMD)
6. **10/09/01 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23893CHP)
7. **AB238** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200120020AB238)
8. **09/13/01 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200120020AB238&version=20010AB23894ENR)

## Votes

- AB 238 Pacheco,Rod Assembly Third Reading — **pass** (pass) · lower
- Do pass as amended. — **pass** (pass) · upper
- AB 238 Pacheco,Rod Concurrence in Senate Amendments — **pass** (pass) · lower
- Placed on Appropriations Suspense file. — **pass** (pass) · upper
- Do pass, but re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- SPECIAL CONSENT CALE AB238 Rod Pacheco By Chesbro — **pass** (pass) · upper
- Do pass. — **pass** (pass) · lower
- Do pass and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower

## Sponsors

- Rod Pacheco — primary (person)
- Bogh — author (person)
- Chesbro — principal coauthor (person)
- Poochigian — principal coauthor (person)
- Zettel — author (person)

## Timeline

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

- **2001-10-09** Chaptered by Secretary of State - Chapter 623, Statutes of 2001.
- **2001-10-08** Approved by the Governor. `executive-signature`
- **2001-10-01** Enrolled and to the Governor at 10:30 a.m.
- **2001-09-13** Senate amendments concurred in. To enrollment. (Ayes 79. Noes 0. Page 3871.) `committee-passage-favorable, amendment-passage`
- **2001-09-12** In Assembly. Concurrence in Senate amendments pending.
- **2001-09-12** Read third time, passed, and to Assembly. (Ayes 40. Noes 0. Page 2840.) `passage, reading-1, reading-3`
- **2001-09-07** From committee: Amend, and do pass as amended. (Ayes 13. Noes 0.). Read second time and amended. Ordered to third reading. `reading-2, reading-1, committee-passage, amendment-introduction, amendment-passage`
- **2001-08-20** In committee: Placed on Appropriations suspense file.
- **2001-07-12** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 4. Noes 0.). `committee-passage-favorable, referral-committee, committee-passage`
- **2001-07-09** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Revenue and Taxation. `reading-1, referral-committee, reading-2, amendment-introduction, amendment-passage`
- **2001-06-27** In committee: Hearing postponed by committee.
- **2001-06-12** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2001-06-05** In Senate. Read first time. To Standing Committee on Rules for assignment. `reading-1`
- **2001-06-04** Read third time, passed, and to Senate. (Ayes 78. Noes 0. Page 2025.) `passage, reading-1, reading-3`
- **2001-05-31** From committee: Do pass. (Ayes 21. Noes 0.) (May 31). Read second time. To third reading. `reading-2, committee-passage-favorable, reading-1, committee-passage`
- **2001-05-29** Joint Rule 62(a), file notice waived. (Page 1856.)
- **2001-05-23** In committee: Set, first hearing. Referred to Standing Committee on Appropriations suspense file. `referral-committee`
- **2001-05-15** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 7. Noes 1.) (May 14). `committee-passage-favorable, referral-committee, committee-passage`
- **2001-04-23** In committee: Set, first hearing. Held under submission.
- **2001-04-17** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2001-04-05** From committee chair, with author's amendments: Amend, and re-refer to Standing Committee on Revenue and Taxation. Read second time and amended. `reading-2, referral-committee, reading-1, amendment-introduction, amendment-passage`
- **2001-03-20** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2001-03-19** From committee chair, with author's amendments: Amend, and re-refer to Standing Committee on Revenue and Taxation. Read second time and amended. `reading-2, referral-committee, reading-1, amendment-introduction, amendment-passage`
- **2001-02-16** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2001-02-14** From printer. May be heard in committee March 16.
- **2001-02-13** Read first time. To print. `reading-1`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0d812bdf-4f6e-40fa-8475-0e063454eda7`. Confidence: reported (aggregated from official California legislature records).