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2026-07-06 17:28:36 -04:00

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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill 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. us/states/ca California Legislature 20092010 AB 11 California AB 11 (20092010)
bill
Corporate reorganization: built-in losses.
enacted
De Leon
7 19 5 2008-12-01 2009-10-11 openstates ocd-bill/87a22c53-2714-44fb-a399-0859f221f370 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB11 3eb2269bf6e5196e769daf95406cedc7c47f99bfa9e433445cadded6dae85183 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
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
  2. 03/09/09 - Amended Assembly (committee substitute) — source
  3. 04/23/09 - Amended Assembly (committee substitute) — source
  4. 07/14/09 - Amended Senate (committee substitute) — source
  5. 10/11/09 - Chaptered (committee substitute) — source
  6. AB11 (committee substitute) — source
  7. 09/02/09 - Enrolled (enrolled) — source

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; origin ocd-bill/87a22c53-2714-44fb-a399-0859f221f370. Confidence: reported (aggregated from official California legislature records).