CS/CS/HB 873: Corporate Tax Credits and Refunds
GENERAL BILL by Finance and Tax Committee ; Economic Development and Tourism Subcommittee ; Crisafulli ; (CO-INTRODUCERS) Abruzzo
Corporate Tax Credits and Refunds; Authorizes OTTED to administer corporate income tax credits for spaceflight projects; authorizes DOR to share information relating to corporate income tax credits for spaceflight projects with OTTED; revises order in which credits against corporate income tax or franchise tax may be taken; requires that amount taken as credit for spaceflight project be added to taxable income; prohibits deduction from taxable income for net operating loss taken as credit against corporate income taxes or transferred, etc.
Effective Date: upon becoming a law
Last Action: 5/7/2011 House - Died in Conference Committee, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Bill Text: Web Page | PDF
Last Action: 5/7/2011 House - Died in Conference Committee, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/21/2011 House • Filed
3/3/2011 House • Referred to Economic Development and Tourism Subcommittee; Rulemaking and Regulation Subcommittee; Finance and Tax Committee; Economic Affairs Committee -HJ 75
3/8/2011 House • Introduced -HJ 75
3/18/2011 House • On Committee agenda-- Economic Development and Tourism Subcommittee, 03/22/11, 12:00 pm, 12 HOB
3/22/2011 House • CS by Economic Development and Tourism Subcommittee; YEAS 13 NAYS 0 -HJ 325
3/25/2011 House • Pending review of CS under Rule 7.19(c)
• CS by Economic Development and Tourism Subcommittee read 1st time -HJ 322
3/28/2011 House • Original reference(s) removed: Rulemaking and Regulation Subcommittee; Economic Affairs Committee
• CS referred to Finance and Tax Committee -HJ 339
• Now in Finance and Tax Committee -HJ 339
• On Committee agenda-- Finance and Tax Committee, 03/30/11, 2:15 pm, Morris Hall
3/30/2011 House • CS/CS by- Finance and Tax Committee; YEAS 22 NAYS 1 -HJ 392
3/31/2011 House • Pending review of CS -under Rule 7.19(c)
• Placed on Calendar -HJ 389
• CS/CS by Finance and Tax Committee read 1st time -HJ 386
4/1/2011 House • Placed on Special Order Calendar, 04/06/11
4/6/2011 House • Read 2nd time -HJ 422
• Amendment(s) adopted (301821) -HJ 423
• Read 3rd time -HJ 423
• CS passed as amended; YEAS 118 NAYS 1 -HJ 423
• Immediately certified -HJ 425
• Requests that the Senate pass the bill as passed by the House or agree to conference. -HJ 425
4/6/2011 Senate • In Messages
4/7/2011 Senate • Received -SJ 451
• Referred to Budget -SJ 452
• Withdrawn from Budget -SJ 452
• Placed on Special Order Calendar, 04/07/11 -SJ 452
• Read 2nd time -SJ 452
• Amendment(s) adopted (762206) -SJ 452
• Read 3rd time -SJ 452
• CS passed as amended; YEAS 38 NAYS 1 -SJ 452
• Immediately certified -SJ 452
• Refused to concur, acceded to request for conference committee -SJ 453
4/7/2011 House • In returning messages
4/26/2011 House • Conference Committee appointed: Representatives Precourt (Chair), Bernard, Dorworth, Holder, Ray -HJ 778
4/26/2011 Senate • Conference Committee appointed: Senators Alexander (Chair), Negron (Vice Chair); Gaetz, Gardiner, Siplin, Thrasher (At Large); Budget Conference Committee on FRS/Retirement: Ring (Chair), Benacquisto; Budget Conference Committee on Professional Deregulation: Hays (Chair); Budget Conference Committee on Governmental Reorganization: Gaetz (Chair); Budget Conference Committee on SEED Fund: Gaetz (Chair); Budget Conference Committee on State Employee Group Health Insurance: Negron (Chair); Budget Conference Committee on Criminal and Civil Justice/Justice: Fasano (Chair), Bennett, Evers, Joyner, Sachs, Storms, Thrasher; Budget Conference Committee on Education Pre-K - 12/PreK-12: Simmons (Chair), Bullard, Detert, Dockery, Montford, Wise; Budget Conference Committee on General Government/Government Operations: Hays (Chair), Dean, Diaz de la Portilla, Jones, Ring; Budget Conference Committee on Health and Human Services/Health Care: Negron (Chair), Flores, Garcia, Norman, Richter, Sobel; Budget Conference Committee on Higher Education/Higher Education: Lynn (Chair), Altman, Braynon, Oelrich, Siplin; Budget Conference Committee on Transportation, Tourism, and Economic Development/Transportation and Economic Development: Gaetz (Chair), Benacquisto, Bogdanoff, Hill, Latvala, Margolis, Smith -SJ 507
5/7/2011 House • Died in Conference Committee, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
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CS/CS/HB 873, Engrossed 1 (Current Bill Version) Posted 4/6/2011 at 2:44 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1224 (c1) Corporate Tax Credits and Refunds Altman Similar Last Action: 5/7/2011 S Died in Budget, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Location: In committee/council (BC)
H 143 (er) Economic Development Workman Compare Last Action: 5/31/2011 Chapter No. 2011-76
Location: Became Law
Floor Amendments (1)
Amendment Sponsor Filed Last Floor Action Format 762206 - Amendment (Delete All)
Delete everything after the enacting clause.Bogdanoff 4/6/2011
4:39 PMSenate: Adopted
4/7/2011Web Page
PDFFloor Votes (1)
Date Chamber Result 4/7/2011 3:07 PM Senate 38 Yeas - 1 Nays Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 14.2015 Office of Tourism, Trade, and Economic Development; creation; powers and duties. Page 3 (pdf) 213.053 Confidentiality and information sharing. Page 5 (pdf) 220.02 Legislative intent. Page 5 (pdf) 220.13 “Adjusted federal income” defined. Page 6 (pdf) 220.16 Allocation of nonbusiness income. Page 11 (pdf) 220.194 Page 11 (pdf) 288.1045 Qualified defense contractor and space flight business tax refund program. Page 23 (pdf) 288.106 Tax refund program for qualified target industry businesses. Page 23 (pdf) -
CS/CS/HB 873, Committee Substitute 2 Posted 3/31/2011 at 11:15 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1224 (c1) Corporate Tax Credits and Refunds Altman Similar Last Action: 5/7/2011 S Died in Budget, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Location: In committee/council (BC)
Floor Amendments (2)
Amendment Sponsor Filed Last Floor Action Format 301821 - Amendment
Remove lines 371-466 and insert:Crisafulli 4/4/2011
9:52 AMHouse: Adopted
4/6/2011Web Page
PDF
989041 - Amendment to Amendment (301821)
Remove lines 16-24 and insert:Precourt 4/4/2011
1:52 PMHouse: Withdrawn
4/6/2011Web Page
PDFFloor Votes (1)
Date Chamber Result 4/6/2011 12:29 PM House 118 Yeas - 1 Nays Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 14.2015 Office of Tourism, Trade, and Economic Development; creation; powers and duties. Page 3 (pdf) 213.053 Confidentiality and information sharing. Page 5 (pdf) 220.02 Legislative intent. Page 5 (pdf) 220.13 “Adjusted federal income” defined. Page 6 (pdf) 220.16 Allocation of nonbusiness income. Page 11 (pdf) 220.194 Page 11 (pdf) 288.1045 Qualified defense contractor and space flight business tax refund program. Page 23 (pdf) 288.106 Tax refund program for qualified target industry businesses. Page 23 (pdf) -
CS/HB 873, Committee Substitute 1 Posted 3/25/2011 at 1:57 PM
Bill Text: Web Page | PDF Analyses: Finance and Tax Committee (Post-Meeting) 3/31/2011 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1224 (c1) Corporate Tax Credits and Refunds Altman Similar Last Action: 5/7/2011 S Died in Budget, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Location: In committee/council (BC)
Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 14.2015 Office of Tourism, Trade, and Economic Development; creation; powers and duties. Page 3 (pdf) 213.053 Confidentiality and information sharing. Page 5 (pdf) 220.02 Legislative intent. Page 5 (pdf) 220.13 “Adjusted federal income” defined. Page 6 (pdf) 220.16 Allocation of nonbusiness income. Page 11 (pdf) 220.194 Page 11 (pdf) 288.1045 Qualified defense contractor and space flight business tax refund program. Page 23 (pdf) 288.106 Tax refund program for qualified target industry businesses. Page 23 (pdf) -
HB 873, Original Filed Version Posted 2/21/2011 at 11:01 AM
Bill Text: Web Page | PDF Analyses: Economic Development and Tourism Subcommittee (Post-Meeting) 3/25/2011 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1224 (c1) Corporate Tax Credits and Refunds Altman Similar Last Action: 5/7/2011 S Died in Budget, companion bill(s) passed, see CS/HB 143 (Ch. 2011-76)
Location: In committee/council (BC)
Citations - Statutes (6)
Citation Catchline Location in Bill Location In Bill Help 14.2015 Office of Tourism, Trade, and Economic Development; creation; powers and duties. Page 3 (pdf) 213.053 Confidentiality and information sharing. Page 4 (pdf) 220.02 Legislative intent. Page 5 (pdf) 220.13 “Adjusted federal income” defined. Page 5 (pdf) 220.16 Allocation of nonbusiness income. Page 11 (pdf) 220.194 Page 11 (pdf)