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Glossary of Legislative Terms

CS/SB 7048: Internal Revenue Code

GENERAL BILL by Appropriations ; Finance and Tax

Internal Revenue Code; Revising the definition of the term “Internal Revenue Code”; providing for retroactive application; requiring the Department of Revenue to adopt rules; authorizing the Department of Revenue to adopt emergency rules, etc.

Effective Date: Upon becoming a law
 Last Action: 3/6/2026 Senate - Laid on Table, refer to HB 7031 -SJ 632
Bill Text: Web Page | PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/20/2026 Senate • Submitted for consideration by Finance and Tax
    • On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building
    2/25/2026 Senate • Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 7 NAYS 0
    • Filed
    • Referred to Appropriations
    • On Committee agenda-- Appropriations, 03/02/26, 12:00 pm, 110 Senate Building
    2/26/2026 Senate • Introduced
    3/2/2026 Senate • CS by- Appropriations; YEAS 17 NAYS 0
    3/3/2026 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • CS by Appropriations read 1st time
    3/4/2026 Senate • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 03/06/26
    3/6/2026 Senate • Read 2nd time -SJ 632
    • Substituted HB 7031 -SJ 632
    • Laid on Table, refer to HB 7031 -SJ 632

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  • CS/SB 7048, Committee Substitute 1 (Current Bill Version) Posted 3/3/2026 at 2:46 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7031 (er) Internal Revenue Code Ways & Means Committee Identical Last Action: 3/12/2026 H Ordered engrossed, then enrolled 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 7048, Original Filed Version Posted 2/25/2026 at 7:01 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 2/25/2026 (pdf)
    Appropriations (Pre-Meeting) 2/27/2026 (pdf)
    Appropriations (Post-Meeting) 3/3/2026 (pdf)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    380980 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Appropriations
    (Gaetz)     		2/27/2026
    11:52 AM     		Replaced by Committee Substitute
    3/3/2026     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/2/2026 12:00 PM Appropriations 17 Yeas - 0 Nays

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    220.03 Definitions. Page 2 (pdf)
    220.13 “Adjusted federal income” defined. Page 3 (pdf)

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  • SPB 7048, Proposed Bill Posted 2/24/2026 at 12:57 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 2/24/2026 (pdf)

    Committee Votes (1)

    Date Committee Result
    2/25/2026 1:30 PM Finance and Tax 7 Yeas - 0 Nays

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