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Glossary of Legislative Terms

CS/SB 1090: Corporate Income Tax

GENERAL BILL by Finance and Tax ; Gruters

Corporate Income Tax; Adopting the 2022 version of the Internal Revenue Code for purposes of the state corporate income tax code; providing for retroactive operation; providing applicability for adjustments taxpayers must make to adjusted federal income with respect to bonus depreciation; revising the adjustments taxpayers must make to adjusted federal income with respect to business interest, etc.

Effective Date: Except as otherwise expressly provided in this act, this act shall take effect upon becoming a law
 Last Action: 3/14/2022 Senate - Died in Appropriations, companion bill(s) passed, see CS/HB 7071 (Ch. 2022-97)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Finance and Tax (FT)
  2. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    11/30/2021 Senate • Filed
    12/13/2021 Senate • Referred to Finance and Tax; Appropriations -SJ 73
    1/11/2022 Senate • Introduced -SJ 73
    1/31/2022 Senate • On Committee agenda-- Finance and Tax, 02/03/22, 9:00 am, 110 Senate Building
    2/3/2022 Senate • CS by Finance and Tax; YEAS 5 NAYS 3 -SJ 337
    • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • CS by Finance and Tax read 1st time -SJ 340
    2/4/2022 Senate • Now in Appropriations
    3/12/2022 Senate • Indefinitely postponed and withdrawn from consideration
    3/14/2022 Senate • Died in Appropriations, companion bill(s) passed, see CS/HB 7071 (Ch. 2022-97)

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  • CS/SB 1090, Committee Substitute 1 (Current Bill Version) Posted 2/3/2022 at 2:48 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7071 (er) Taxation Appropriations Committee Compare Last Action: 5/6/2022 Chapter No. 2022-97; companion bill(s) passed, see HB 5001 (Ch. 2022-156) Track This Bill

    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 1090, Original Filed Version Posted 11/30/2021 at 12:10 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 2/1/2022 (pdf)
    Finance and Tax (Post-Meeting) 2/3/2022 (pdf)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    246638 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Finance and Tax
    (Gruters)     		2/2/2022
    8:11 AM     		Replaced by Committee Substitute
    2/3/2022     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/3/2022 9:00 AM Finance and Tax 5 Yeas - 3 Nays

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    220.03 Definitions. Page 1 (pdf)
    220.1105 Tax imposed; automatic refunds and downward adjustments to tax rates. Page 2 (pdf)
    220.13 “Adjusted federal income” defined. Page 4 (pdf), Page 8 (pdf)

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