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The Florida Senate

CS/SB 7082: Corporate Income Tax

GENERAL BILL by Appropriations ; Finance and Tax

Corporate Income Tax; Adopting the 2021 version of the Internal Revenue Code and other federal statutes relating to federal income taxes for purposes of the state corporate income tax code; requiring additions to taxable income of certain amounts relating to federal deductions for business interest expense, business meals, and charitable contributions; providing that certain federal changes relating to expensing rules for qualified film, television, and live theatrical productions do not apply to the state corporate income tax, etc.

Effective Date: Upon becoming a law
Last Action: 4/26/2021 Senate - Laid on Table, companion bill(s) passed, see HB 7059 (Ch. 2021-242) -SJ 719
Bill Text: Web Page | PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    4/9/2021 Senate • Submitted for consideration by Finance and Tax
    • On Committee agenda-- Finance and Tax, 04/14/21, 9:00 am, 110 Senate Building
    4/14/2021 Senate • Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 5 NAYS 3
    • Filed
    • Referred to Appropriations -SJ 466
    • On Committee agenda-- Appropriations, 04/19/21, 10:00 am, 412 Knott Building
    • Introduced -SJ 466
    4/19/2021 Senate • CS by- Appropriations; YEAS 11 NAYS 9 -SJ 472
    4/20/2021 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • CS by Appropriations read 1st time -SJ 490
    4/21/2021 Senate • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 04/22/21 -SJ 642
    4/22/2021 Senate • Retained on Special Order Calendar -SJ 642
    4/26/2021 Senate • Read 2nd time -SJ 718
    • Substituted HB 7059 -SJ 719
    • Laid on Table, companion bill(s) passed, see HB 7059 (Ch. 2021-242) -SJ 719

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  • CS/SB 7082, Committee Substitute 1 (Current Bill Version) Posted 4/20/2021 at 11:40 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Post-Meeting) 4/21/2021 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7059 (er) Corporate Income Tax Ways and Means Committee Compare Last Action: 7/6/2021 Chapter No. 2021-242

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    220.03 Definitions. Page 1 (pdf)
    220.13 “Adjusted federal income” defined. Page 2 (pdf)

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  • SB 7082, Original Filed Version Posted 4/14/2021 at 12:55 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 4/14/2021 (pdf)
    Appropriations (Pre-Meeting) 4/16/2021 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7059 Corporate Income Tax Ways and Means Committee Compare Last Action: 7/6/2021 Chapter No. 2021-242

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    763370 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Appropriations
    (Rodriguez)
    4/16/2021
    10:21 AM
    Replaced by Committee Substitute
    4/20/2021
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/19/2021 10:00 AM Appropriations 11 Yeas - 9 Nays

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    220.03 Definitions. Page 1 (pdf)
    220.13 “Adjusted federal income” defined. Page 2 (pdf)

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  • SPB 7082, Proposed Bill Posted 4/9/2021 at 2:51 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 4/13/2021 (pdf)

    Committee Votes (1)

    Date Committee Result
    4/14/2021 9:00 AM Finance and Tax 5 Yeas - 3 Nays

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