California's 2002-03 budget impasse has ended with a number of expected tax increases, including a suspension of the NOL for the 2002 and 2003 taxable years. In return, business taxpayers get a 100-percent -- instead of 65-percent -- NOL deduction for taxable years beginning on or after Jan. 1, 2004; and the Legislature extended by one year the carryover period for losses incurred on or after Jan. 1, 2002, and by two years for losses incurred prior to Jan. 1, 2002.