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.
Effective Date: 06/16/2009
Last Action: 6/16/2009 - Approved by Governor; Chapter No. 2009-192; See also SB 1112 (Ch. 2009-18)
Bill Text: Web Page | PDF
Last Action: 6/16/2009 - Approved by Governor; Chapter No. 2009-192; See also SB 1112 (Ch. 2009-18)
Bill Text: Web Page | PDF
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) |