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Glossary of Legislative Terms

SB 1144: Corporate Income Tax

GENERAL BILL by Thompson

Corporate Income Tax; Revising the definition of the term “adjusted federal income” to prohibit specified deductions, limit certain carryovers, and require subtractions of certain dividends paid and received within a unitary combined group to determine subtractions from taxable income; repealing a provision relating to the adjusted federal income of affiliated groups; specifying requirements for, limitations on, and prohibitions in calculating and reporting income in a unitary combined group return; requiring all members of a unitary combined group to use the unitary combined reporting method, etc.

Effective Date: 7/1/2023
 Last Action: 5/5/2023 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/23/2023 Senate • Filed
    3/2/2023 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
    3/7/2023 Senate • Introduced
    5/5/2023 Senate • Died in Commerce and Tourism

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  • SB 1144, Original Filed Version (Current Bill Version) Posted 2/23/2023 at 1:50 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 769 Corporate Income Tax Eskamani Identical Last Action: 5/5/2023 H Died in Ways & Means Committee Track This Bill

    Citations - Statutes (18)

    Citation Catchline Location in Bill Location In Bill Help
    220.03 Definitions. Page 2 (pdf)
    220.13 “Adjusted federal income” defined. Page 3 (pdf)
    220.131 Adjusted federal income; affiliated groups. Page 14 (pdf)
    220.136 Page 14 (pdf)
    220.1363 Page 15 (pdf)
    220.14 Exemption. Page 19 (pdf)
    220.15 Apportionment of adjusted federal income. Page 20 (pdf)
    220.183 Community contribution tax credit. Page 23 (pdf)
    220.1845 Contaminated site rehabilitation tax credit. Page 23 (pdf)
    220.1875 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 24 (pdf)
    220.1876 Credit for contributions to the New Worlds Reading Initiative. Page 25 (pdf)
    220.1877 Credit for contributions to eligible charitable organizations. Page 25 (pdf)
    220.191 Capital investment tax credit. Page 25 (pdf)
    220.193 Florida renewable energy production credit. Page 26 (pdf)
    220.51 Promulgation of rules and regulations. Page 28 (pdf)
    220.64 Other provisions applicable to franchise tax. Page 29 (pdf)
    288.1254 Entertainment industry financial incentive program. Page 30 (pdf)
    376.30781 Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. Page 30 (pdf)

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