The Florida Senate

SB 344: Communications Services Taxes/Credit for Bad Debt [WPSC]

GENERAL BILL by Altman

Communications Services Taxes/Credit for Bad Debt [WPSC]; Authorizes dealers to report a credit for bad debt by netting the credit against the tax due. Authorizes dealers to use a proportionate allocation method or other reasonable method in determining the amount of bad debt attributable to the state or local jurisdiction. Provides for retroactive operation. Specifies that the act is remedial in nature and not a basis for certain refunds of tax.

Expand All Collapse All

• Bill History

  Date	Chamber	Action
  10/7/2009	Senate	• Filed
  12/9/2009	Senate	• Referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means
  1/22/2010	Senate	• On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S
  2/2/2010	Senate	• Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0; Now in Community Affairs
  2/4/2010	Senate	• On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K
  2/16/2010	Senate	• Favorable by Community Affairs; YEAS 11 NAYS 0
  2/17/2010	Senate	• Now in Finance and Tax
  2/26/2010	Senate	• On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S
  3/2/2010	Senate	• Introduced, referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00032; On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S; Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0 -SJ 00162; Now in Community Affairs -SJ 00162; On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K; Favorable by Community Affairs; YEAS 11 NAYS 0 -SJ 00162; Now in Finance and Tax -SJ 00162; On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S
  3/3/2010	Senate	• Favorable by Finance and Tax; YEAS 4 NAYS 0 -SJ 00183; Now in Policy & Steering Committee on Ways and Means -SJ 00183
  4/12/2010	Senate	• On Committee agenda-- Policy & Steering Committee on Ways and Means, 04/15/10, 2:00 pm, 412-K
  4/15/2010	Senate	• Favorable by- Policy & Steering Committee on Ways and Means; YEAS 20 NAYS 0 -SJ 00636
  4/16/2010	Senate	• Placed on Calendar, on 2nd reading -SJ 00636
  4/23/2010	Senate	• Placed on Special Order Calendar; Read 2nd time -SJ 00781
  4/26/2010	Senate	• Read 3rd time -SJ 00862; Substituted HB 281 -SJ 00862; Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862

  Top of SectionTop of Page

• SB 344, Original Filed Version (Current Bill Version) Posted 11/15/2009 at 1:19 AM

  Bill Text:	Web Page | PDF

  Analyses:	Community Affairs (Post-Meeting) (pdf) Communications, Energy, and Public Utilities (Post-Meeting) (pdf) Finance and Tax (Post-Meeting) (pdf) Policy and Steering Committee on Ways and Means (Post-Meeting) (pdf)

  Related Bills (1)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 281		Schultz	Identical	Last Action: 5/14/2010 Approved by Governor; Chapter No. 2010-83 Location:

  Committee Votes (4)

  Date	Committee	Result
  2/2/2010 8:15 AM	Communications, Energy, and Public Utilities	7 Yeas - 0 Nays
  2/16/2010 10:00 AM	Community Affairs	11 Yeas - 0 Nays
  3/3/2010 9:00 AM	Finance and Tax	4 Yeas - 0 Nays
  4/15/2010 2:00 PM	Policy and Steering Committee on Ways and Means	20 Yeas - 0 Nays

  Citations - Statutes (1)

  Citation	Catchline	Location in Bill Location In Bill Help
  202.29	Bad debts.

  Top of SectionTop of Page