SB 2838: Corporate Income Taxation
GENERAL BILL by Miller
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 Senate - Died in Committee on Commerce, Economic Opportunities, and Consumer Services
Bill Text: Web Page | PDF
Last Action: 4/30/2004 Senate - Died in Committee on Commerce, Economic Opportunities, and Consumer Services
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 3/2/2004 Senate • Filed
3/16/2004 Senate • Introduced, referred to Commerce, Economic Opportunities, and Consumer Services; Finance and Taxation; Appropriations Subcommittee on General Government; Appropriations -SJ 00321
4/30/2004 Senate • Died in Committee on Commerce, Economic Opportunities, and Consumer Services
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SB 2838, Original Filed Version (Current Bill Version) Posted 3/4/2004 at 2:21 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location H 1553 Corporate Income Taxation Bucher Identical Last Action: 4/30/2004 H Died in Committee on Finance & Tax
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.