The Florida Senate

HB 13-A: Corporate Income Tax

GENERAL BILL by Schwartz

Corporate Income Tax; Revises definition of term "adjusted federal income"; prohibits specified deductibles for water's edge group members; provides additional subtraction from adjusted federal income; defines term "water's edge group"; requires water's edge group members to use specified group income reporting method; provides methodology requirements & return filing requirements, etc. APPROPRIATION: $100,000,000.

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• Bill History

  Date	Chamber	Action
  1/6/2009	House	• Filed
  1/14/2009	House	• Died, not introduced

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• HB 13-A, Original Filed Version (Current Bill Version) Posted 2/26/2009 at 5:19 PM

  Bill Text:	Web Page | PDF

  Analyses:	None

  Citations - Statutes (16)

  Citation	Catchline	Location in Bill Location In Bill Help
  220.03	Definitions.
  220.13	"Adjusted federal income" defined.
  220.131	Adjusted federal income; affiliated groups.
  220.136
  220.14	Exemption.
  220.15	Apportionment of adjusted federal income.
  220.183	Community contribution tax credit.
  220.1845	Contaminated site rehabilitation tax credit.
  220.187	Credits for contributions to nonprofit scholarship-funding organizations.
  220.19	Child care tax credits.
  220.191	Capital investment tax credit.
  220.192	Renewable energy technologies investment tax credit.
  220.193	Florida renewable energy production credit.
  220.51	Promulgation of rules and regulations.
  220.64	Other provisions applicable to franchise tax.
  376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.

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