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CS/SB 2546: Corporate Income Tax [WPSC]

GENERAL BILL by Finance and Tax ; Altman ; (CO-INTRODUCERS) Gelber

Corporate Income Tax [WPSC]; Creates the "Florida Fair Business Competition Act." Conforms provisions to the repeal of provisions allowing certain deductions by certain financial institutions. Provides certain restrictions with respect to the deductibility of intangible expenses, interest expenses, and management fees. Provides a limitation on the net operating loss that may be claimed by a member of an affiliated group, etc.

Effective Date: Upon becoming law except as otherwise provided
 Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Policy & Steering Committee on Ways and Means
Bill Text: Web Page | PDF

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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 00200
    3/19/2009 Senate • Introduced -SJ 00200
    3/26/2009 Senate • On Committee agenda-- Finance and Tax, 03/31/09, 4:30 pm, 301-S --Temporarily postponed
    3/27/2009 Senate • On Committee agenda-- Finance and Tax, 04/01/09, 9:00 am, 301-S
    4/1/2009 Senate • CS by Finance and Tax; YEAS 5 NAYS 0 -SJ 00292; CS read 1st time on 04/02/09 -SJ 00303
    4/2/2009 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    4/6/2009 Senate • Original reference(s) removed: Commerce; General Government Appropriations; Rules; Now in Policy & Steering Committee on Ways and Means -SJ 00329
    4/23/2009 Senate • On Committee agenda-- Policy & Steering Committee on Ways and Means, 04/23/09, 2:02 pm, 412-K --Temporarily postponed
    5/2/2009 Senate • Indefinitely postponed and withdrawn from consideration; Died in Committee on Policy & Steering Committee on Ways and Means

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  • CS/SB 2546, Committee Substitute 1 (Current Bill Version) Posted 4/2/2009 at 3:05 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) (pdf)
    Policy and Steering Committee on Ways and Means (Post-Meeting) (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 7155 (e2) Taxation Fresen Compare Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/SB 1580 (Ch. 2009-130)
    Location:
    S 2160 (e1) Obsolete or Outdated Agency Plans/Reports/Programs [GPSC] Haridopolos Compare Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Government Accountability Act Council, Link/Iden/Sim/Compare passed, refer to CS/CS/CS/SB 1986 (Ch. 2009-223)
    Location:
    S 2578 (c1) Department of Revenue [WPSC] Altman Compare Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Policy & Steering Committee on Ways and Means
    Location:

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    354358 - Amendment
    		Policy and Steering Committee on Ways and Means
    (Altman)     		4/23/2009
    11:03 AM     		Web Page
    PDF
    890714 - Amendment
    		Policy and Steering Committee on Ways and Means
    (Altman)     		4/23/2009
    11:03 AM     		Web Page
    PDF

    Citations - Statutes (16)

    Citation Catchline Location in Bill Location In Bill Help
    196.012 Definitions.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    220.02 Legislative intent.
    220.03 Definitions.
    220.13 "Adjusted federal income" defined.
    220.131 Adjusted federal income; affiliated groups.
    220.15 Apportionment of adjusted federal income.
    220.1501 Rulemaking authority to implement s. 220.15
    220.1505
    220.151 Apportionment; methods for special industries.
    220.152 Apportionment; other methods.
    220.51 Promulgation of rules and regulations.
    220.62 Definitions.
    220.63 Franchise tax imposed on banks and savings associations.
    220.64 Other provisions applicable to franchise tax.

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  • SB 2546, Original Filed Version Posted 2/27/2009 at 4:38 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    346858 - Amendment
    		Finance and Tax
    (Altman)     		3/30/2009
    7:02 PM     		Replaced by Committee Substitute
    4/1/2009     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/1/2009 9:00 AM Finance and Tax 5 Yeas - 0 Nays

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