HB 1553: Corporate Income Taxation
GENERAL BILL by Bucher
Corporate Income Taxation; revises legislative intent to subject limited liability companies & subchapter SENATE corporations to corporate income tax; distinguishes income of certain entities from income of shareholders, partners, or members; expands definition of nonbusiness income; provides definition of water's edge group; revises definition of taxable income for corporations & limited liability companies; provides applicability, etc. Amends Ch. 220, 608.471.
Effective Date: 07/01/2004
Last Action: 4/30/2004 House - Died in Committee on Finance & Tax
Bill Text: Web Page | PDF
Last Action: 4/30/2004 House - Died in Committee on Finance & Tax
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/29/2004 House • Prefiled
3/2/2004 House • Introduced -HJ 00118
3/9/2004 House • Referred to Finance & Tax; Appropriations -HJ 00228
4/30/2004 House • Died in Committee on Finance & Tax
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HB 1553, Original Filed Version (Current Bill Version) Posted 3/1/2004 at 11:47 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location S 2838 Corporate Income Taxation Miller Identical Last Action: 4/30/2004 S Died in Committee on Commerce, Economic Opportunities, and Consumer Services
Location:Citations - Statutes (7)
Citation Catchline Location in Bill Location In Bill Help 220.02 Legislative intent. 220.03 Definitions. 220.13 "Adjusted federal income" defined. 220.136 220.15 Apportionment of adjusted federal income. 220.64 Other provisions applicable to franchise tax. 608.471 Tax exemption on income of certain limited liability companies.