The Florida Senate

CS/SB 2504: Corporate Income Tax [WPSC]

GENERAL BILL by Finance and Tax ; Altman

Corporate Income Tax [WPSC]; Provides for the adoption of the 2009 version of the Internal Revenue Code. Provides exceptions. Revises the definition of the term "adjusted federal income" for purposes of specifying the treatment by this state of certain provisions dealing with depreciation and expensing of assets and deferral of income that are allowed for federal income tax purposes. Authorizes the Department of Revenue to adopt rules. Provides for retroactive operation.

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• Bill History

  Date	Chamber	Action
  2/27/2009	Senate	• Filed
  3/12/2009	Senate	• Referred to Finance and Tax; Commerce; General Government Appropriations; Policy & Steering Committee on Ways and Means; Rules -SJ 00198
  3/19/2009	Senate	• Introduced -SJ 00198
  4/15/2009	Senate	• On Committee agenda-- Finance and Tax, 04/20/09, 1:30 pm, 301-S
  4/20/2009	Senate	• CS by Finance and Tax; YEAS 5 NAYS 0 -SJ 00455; CS read 1st time on 04/22/09 -SJ 00462
  4/21/2009	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute); Original reference(s) removed: Commerce; General Government Appropriations; Policy & Steering Committee on Ways and Means; Rules; Placed on Calendar, on 2nd reading -SJ 00466
  4/24/2009	Senate	• Placed on Special Order Calendar; Read 2nd time -SJ 00587
  4/27/2009	Senate	• Read 3rd time -SJ 00610; CS passed; YEAS 39 NAYS 0 -SJ 00610
  4/27/2009	House	• In Messages; Received, referred to Calendar -HJ 01021
  4/28/2009	House	• Placed on Special Order Calendar; Read 2nd time -HJ 01034
  4/29/2009	House	• Read 3rd time -HJ 01082; CS passed; YEAS 117 NAYS 0 -HJ 01082
  4/29/2009	Senate	• Ordered enrolled -SJ 00837
  6/3/2009		• Signed by Officers and presented to Governor
  6/16/2009		• Approved by Governor; Chapter No. 2009-192; See also SB 1112 (Ch. 2009-18)

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• CS/SB 2504, Enrolled (Current Bill Version) Posted 4/29/2009 at 9:40 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Related Bills (2)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 5127	Corporate Income Tax	Government Operations Appropriations Committee	Similar	Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/SB 2504 (Ch. 2009-192), SB 1112 (Ch. 2009-18), SB 2600 (Ch. 2009-81) Location:
  S 1112 (e1)		Altman	Compare	Last Action: 3/17/2009 Approved by Governor; Chapter No. 2009-18; See also CS/SB 2504 (Ch. 2009-192) -SJ 00234 Location:

  Citations - Statutes (2)

  Citation	Catchline	Location in Bill Location In Bill Help
  220.03	Definitions.
  220.13	"Adjusted federal income" defined.

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• CS/SB 2504, Committee Substitute 1 Posted 4/21/2009 at 5:07 PM

  Bill Text:	Web Page | PDF

  Analyses:	Finance and Tax (Post-Meeting) (pdf)

  Floor Votes (2)

  Date	Chamber	Result
  4/27/2009 3:04 PM	Senate	39 Yeas - 0 Nays
  4/29/2009 9:54 AM	House	117 Yeas - 0 Nays

  Citations - Statutes (2)

  Citation	Catchline	Location in Bill Location In Bill Help
  220.03	Definitions.
  220.13	"Adjusted federal income" defined.

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• SB 2504, Original Filed Version Posted 2/27/2009 at 2:42 PM

  Bill Text:	Web Page | PDF

  Analyses:	Finance and Tax PCS 558484 (Post-Meeting) (pdf)

  Proposed Committee Substitutes (1)

  PCS and Amendments	Sponsor	Filed	Last Committee Action	Format
  558484 - Proposed Committee Substitute	Finance and Tax	4/16/2009 7:00 PM	Favorable 4/20/2009	Web Page PDF

  Committee Votes (1)

  Date	Committee	Result
  4/20/2009 1:30 PM	Finance and Tax	5 Yeas - 0 Nays

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