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SB 1676 — Internal Revenue Code
by Appropriations Committee
This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.
Prepared by: Appropriations Committee (AP)
The bill adopts the 2014 version of the United States Internal Revenue Code for purposes of the Florida corporate income tax.
If approved by the Governor, these provisions take effect upon becoming law and operate retroactively to January 1, 2014.
Vote: Senate 39-0; House 118-0