SB 2838 (2004) -  Corporate Income Taxation

by Miller
revises legislative intent to subject limited liability companies & subchapter S corporations to corporate income tax; distinguishes income of certain entities from income of shareholders, partners, or members; expands definition of nonbusiness income; provides definition of water's edge group; revises definition of taxable income for corporations & limited liability companies; provides applicability, etc. Amends Ch. 220, 608.471.
Effective Date: 07/01/2004
Last Event: 04/30/04 S Died in Committee on Commerce, Economic Opportunities, and Consumer Services on Friday, April 30, 2004 11:36 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce, Economic Opportunities, and Consumer Services
  • Finance and Taxation
  • Appropriations Subcommittee on General Government
  • Appropriations

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Committee on Commerce, Economic Opportunities, and Consumer Services Time: 04/30/2004 - 11:36 PM Member: Committee: Version:
Event: S Introduced, referred to Commerce, Economic Opportunities, and Consumer Services; Finance and Taxation; Appropriations Subcommittee on General Government; Appropriations -SJ 00321 Time: 03/16/2004 - 12:00 AM Member: Committee: Version:
Event: S Filed Time: 03/02/2004 - 12:00 AM Member: Committee: Version: