California 2009-2010 Regular Session Status: Enacted

AB 11 — Corporate reorganization: built-in losses.

Last action — Chaptered by Secretary of State - Chapter 401, Statutes of 2009.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced December 01, 2008. Enacted.

Prognosis

Likely to advance 80% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 10 sponsors

    1 primary, 9 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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. This bill would clarify that a specified federal administrative notice relating to those limitations does not apply for purposes of taxes imposed under the Corporation Tax Law, as specified. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 401, Statutes of 2009.

  2. Approved by the Governor.

  3. Enrolled and to the Governor at 4:15 p.m.

  4. Urgency clause adopted. Senate amendments concurred in. To enrollment. (Ayes 77. Noes 0. Page 2813.)

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 30 pursuant to Assembly Rule 77.

  6. Read third time. Urgency clause adopted. Passed and to Assembly. (Ayes 38. Noes 0. Page 1968.)

  7. Read second time, amended, and to third reading.

  8. From committee: Amend, and do pass as amended. (Ayes 6. Noes 0.) (July 8).

  9. Referred to Com. on REV. & TAX.

  10. In Senate. Read first time. To Com. on RLS. for assignment.

  11. Read third time, passed, and to Senate. (Ayes 75. Noes 0. Page 1177.)

  12. Read second time. To third reading.

  13. Read second time and amended. Ordered returned to second reading.

  14. From committee: Amend, and do pass as amended. (Ayes 8. Noes 0.) (April 13).

  15. Re-referred to Com. on REV. & TAX.

  16. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  17. Referred to Com. on REV. & TAX.

  18. From printer. May be heard in committee January 1.

  19. Read first time. To print.

Sponsors

  • Beall · Cosponsor
  • Carter · Cosponsor
  • De Leon · Primary
  • Jones · Cosponsor
  • Salas · Cosponsor
  • DeSaulnier · Cosponsor
  • Eng · Cosponsor
  • Evans · Cosponsor
  • Hill · Cosponsor
  • Lieu · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 9 co-sponsors · 112 not signed on

Sponsors (1)

  • De Leon

Co-sponsors (9)

  • Beall
  • Carter
  • Jones
  • Salas
  • DeSaulnier
  • Eng
  • Evans
  • Hill
  • Lieu

Not signed on (112)

112 members have not signed on to this bill.

Show all 112 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 11 DE LEON Concurrence in Senate Amendments

Passed 89 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 83002
Democratic 3000
Republican 3000
Total 89002
% of votes cast 98%0%0%2%
How each member voted (91)
Member Party Vote
Hagman — Yea
Eng — Yea
Carter — Yea
Chesbro — Yea
Conway — Yea
Bill — Yea
Tom — Yea
Feuer — Yea
Fuller — Yea
Furutani — Yea
Garrick — Yea
Charles — Yea
Gilmore — Yea
Hall — Yea
Hayashi — Yea
Hernandez — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Hill — Yea
Huber — Yea
Fletcher — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
Ammiano — Yea
Beall — Yea
Blakeslee — Yea
Cook — Yea
Coto — Yea
Duvall — Yea
Huffman — Yea
Knight — Yea
Krekorian — Yea
Logue — Yea
Mendoza — Yea
V. — Yea
Manuel — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
Portantino — Not Voting
Yamada — Yea
Miller — Yea
Monning — Yea
Bass — Yea
Nava — Yea
Nestande — Yea
Ruskin — Yea
Silva — Yea
Smyth — Yea
Solorio — Yea
Swanson — Yea
Torlakson — Yea
Torres — Yea
Torrico — Yea
Tran — Yea
Adams — Yea
Anderson — Yea
Block — Yea
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Yea
Jeffries — Yea
Lieu — Yea
Ma — Yea
Nielsen — Yea
Skinner — Yea
Villines — Yea
Emmerson — Yea
Evans — Yea
Davis — Not Voting
DeVore — Yea
Fuentes — Yea
Galgiani — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bill Berryhill — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Assembly 3rd Reading AB11 De Leon Urgency Clause

Passed 39 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 37001
Democratic 1001
Republican 1000
Total 39002
% of votes cast 95%0%0%5%
How each member voted (41)
Member Party Vote
Yee — Yea
Cedillo — Not Voting
Cogdill — Yea
Hancock — Yea
Harman — Yea
Corbett — Yea
Ducheny — Yea
Dutton — Yea
Hollingsworth — Yea
Huff — Yea
Leno — Yea
Liu — Yea
McLeod — Yea
Oropeza — Yea
Lowenthal — Yea
Negrete — Yea
Runner — Yea
Pavley — Yea
Romero — Yea
Simitian — Yea
Wiggins — Yea
Wolk — Yea
Wright — Yea
Aanestad — Yea
Alquist — Yea
Ashburn — Yea
Benoit — Yea
Kehoe — Yea
Maldonado — Yea
Price — Yea
Steinberg — Yea
Walters — Yea
Wyland — Yea
Correa — Yea
Cox — Yea
DeSaulnier — Yea
Denham — Yea
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Strickland, Tony Republican Yea

Official roll call →

Do pass as amended.

Passed 6 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 1000
Total 6002
% of votes cast 75%0%0%25%
How each member voted (8)
Member Party Vote
Runner — Not Voting
Ashburn — Yea
Wiggins — Yea
Wolk — Yea
Alquist — Yea
Walters — Not Voting
Florez — Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

AB 11 DE LEON Assembly Third Reading

Passed 87 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 79005
Democratic 5000
Republican 3000
Total 87005
% of votes cast 95%0%0%5%
How each member voted (92)
Member Party Vote
Chesbro — Yea
Conway — Yea
Cook — Yea
Bill — Yea
Berryhill — Yea
Tom — Yea
Berryhill — Yea
Eng — Yea
Feuer — Yea
Fuentes — Yea
Furutani — Yea
Charles — Yea
Galgiani — Yea
Hagman — Yea
Hall — Yea
Harkey — Yea
Hayashi — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Hernandez — Yea
Fletcher — Yea
Gaines — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Ammiano — Yea
Beall — Yea
Coto — Yea
Duvall — Yea
Huffman — Yea
Jeffries — Yea
Krekorian — Yea
Lieu — Yea
Mendoza — Yea
Monning — Yea
Nava — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
Carter — Not Voting
Yamada — Yea
Garrick — Not Voting
Bass — Yea
Price — Yea
Ruskin — Yea
Skinner — Yea
Solorio — Yea
Torlakson — Yea
Torrico — Yea
Tran — Yea
Adams — Yea
Anderson — Yea
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Hill — Yea
Huber — Yea
Knight — Yea
Logue — Yea
Ma — Yea
Miller — Not Voting
Nestande — Not Voting
Nielsen — Yea
Silva — Yea
Smyth — Not Voting
Swanson — Yea
Torres — Yea
Villines — Yea
Emmerson — Yea
Evans — Yea
Davis — Yea
DeVore — Yea
Fuller — Yea
Gilmore — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Do pass as amended.

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 8001
Democratic 1000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Charles — Yea
Portantino — Yea
Saldana — Yea
Beall — Yea
Harkey — Not Voting
Ma — Yea
Nielsen — Yea
Coto — Yea
DeVore — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 11 do?
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. This bill would clarify that a specified federal administrative notice relating to those limitations does not apply for purposes of taxes imposed under the Corporation Tax Law, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors AB 11?
AB 11 is sponsored by Beall, Carter, De Leon, Jones, Salas, DeSaulnier, Eng, Evans, Hill, and Lieu.
What is the current status of AB 11?
This bill has been enacted into law. Introduced December 01, 2008. Enacted.
Where can I track AB 11?
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