General Bill
Corporate Income Taxes:
Limits deductions of certain intangible expenses, licensing fees, & management fees paid by taxpayer to related entity; creates exceptions to limitations on deductions; requires adjustment of income of related entity; limits number of times certain items may be added or subtracted from taxable income; specifies information relating to transactions with related entities which must be contained in corporate income tax return; provides that failure of taxpayer to add certain amounts to taxpayer's income or to provide complete information in tax return is negligence for which penalty may be imposed; authorizes DOR to adopt rules; specifies applicability of act.
Effective Date:
upon becoming a law, and applies to tax years ending on or after December 31, 2011
Last Event:
Died in Finance & Tax Committee on Saturday, May 7, 2011 2:07 AM
| Bill #
|
Subject
|
Relationship
|
|
Bill #:
SB 1764
|
Subject:
Corporate Income Taxes
|
Relationship:
Identical
|
| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Died in Finance & Tax Committee
|
Time:
05/07/2011 - 2:07 AM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
__
|
|
Event:
H Indefinitely postponed and withdrawn from consideration
|
Time:
05/07/2011 - 12:01 AM
|
Member:
|
Committee:
|
Version:
__
|
|
Event:
H Now in Finance & Tax Committee
|
Time:
03/14/2011 - 11:28 AM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
__
|
|
Event:
H Referred to Appropriations Committee
|
Time:
03/14/2011 - 11:28 AM
|
Member:
|
Committee:
Appropriations Committee
|
Version:
__
|
|
Event:
H Referred to Rulemaking & Regulation Subcommittee
|
Time:
03/14/2011 - 11:28 AM
|
Member:
|
Committee:
Rulemaking & Regulation Subcommittee
|
Version:
__
|
|
Event:
H Referred to Finance & Tax Committee
|
Time:
03/14/2011 - 11:28 AM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
__
|
|
Event:
H 1st Reading
|
Time:
03/08/2011 - 10:24 PM
|
Member:
|
Committee:
|
Version:
__
|
|
Event:
H Filed
|
Time:
03/04/2011 - 10:33 AM
|
Member:
Kriseman
|
Committee:
|
Version:
__
|
| Statute
|
Other Bill Citations
|
|
220.13
|
CS/HB 143*,
HB 197,
SB 264,
SB 266,
HB 297,
HB 397,
SB 774,
SB 790,
CS/CS/HB 873*,
HB 1099,
SB 1208,
SB 1222,
CS/SB 1224,
SB 1764,
CS/CS/SB 1998,
CS/HB 7185*,
HB 7203*
|
(*) Not the latest version