Bill Summary

SB 1144 Corporate Income Tax (2023 Session)
Corporate Income Tax; Revising the definition of the term “adjusted federal income” to prohibit specified deductions, limit certain carryovers, and require subtractions of certain dividends paid and received within a unitary combined group to determine subtractions from taxable income; repealing a provision relating to the adjusted federal income of affiliated groups; specifying requirements for, limitations on, and prohibitions in calculating and reporting income in a unitary combined group return; requiring all members of a unitary combined group to use the unitary combined reporting method, etc. Effective Date: 7/1/2023
02/23/23
SENATE
Filed
03/02/23
SENATE
Referred to Commerce and Tourism; Finance and Tax; Appropriations
05/05/23
SENATE
Died in Commerce and Tourism
1144
Filed on 02/23/23
PDF
No amendments to this bill text filed.
220.03
220.13
220.131
220.136
220.1363
220.14
220.15
220.183
220.1845
220.1875
220.1876
220.1877
220.191
220.193
220.51
220.64
288.1254
376.30781
Research & Reports
Revenue Estimating Coverence Reports, Veto, Transmittal letters and more. Learn more.
Upcoming Events
Florida's most comprehensive legislative calendar. Learn more.

No events are scheduled at this time.

Press Releases
Related Press Announcements. Learn more.

No press releases related to this bill.

Features above are available to LobbyTools subscribers. Request a free demo or call (850) 915-0100 ext. 2 to learn more.