HB 769: Corporate Income Tax
GENERAL BILL by Eskamani ; (CO-INTRODUCERS) Nixon
Corporate Income Tax; Specifies circumstances under which corporation is member of unitary combined group; specifies requirements for & prohibitions relating to unitary combined groups; authorizes executive director of DOR to undertake certain actions; revises provisions relating to where sales are considered to occur; specifies requirements for corporate tax return filings; requires recaptured funds be deposited into General Revenue Fund.
Last Action: 5/5/2023 House - Died in Ways & Means Committee
Bill Text: PDF
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Bill History
Date Chamber Action 2/13/2023 House • Filed
2/21/2023 House • Referred to Ways & Means Committee
• Referred to Appropriations Committee
• Now in Ways & Means Committee
3/7/2023 House • 1st Reading (Original Filed Version)
5/5/2023 House • Died in Ways & Means Committee
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HB 769, Original Filed Version (Current Bill Version) Posted 2/13/2023 at 1:49 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1144 Corporate Income Tax Thompson Identical Last Action: 5/5/2023 S Died in Commerce and Tourism Citations - Statutes (18)
Citation Catchline Location in Bill Location In Bill Help 220.03 Definitions. Page 3 (pdf) 220.13 “Adjusted federal income” defined. Page 4 (pdf) 220.131 Adjusted federal income; affiliated groups. Page 17 (pdf) 220.136 Page 17 (pdf) 220.1363 Page 17 (pdf) 220.14 Exemption. Page 23 (pdf) 220.15 Apportionment of adjusted federal income. Page 23 (pdf) 220.183 Community contribution tax credit. Page 27 (pdf) 220.1845 Contaminated site rehabilitation tax credit. Page 27 (pdf) 220.1875 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 28 (pdf) 220.1876 Credit for contributions to the New Worlds Reading Initiative. Page 29 (pdf) 220.1877 Credit for contributions to eligible charitable organizations. Page 29 (pdf) 220.191 Capital investment tax credit. Page 29 (pdf) 220.193 Florida renewable energy production credit. Page 31 (pdf) 220.51 Promulgation of rules and regulations. Page 33 (pdf) 220.64 Other provisions applicable to franchise tax. Page 34 (pdf) 288.1254 Entertainment industry financial incentive program. Page 34 (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 35 (pdf)