SB 1590 (2012) -  Corporate Income Tax

General Bill by Rich (CO-SPONSORS) Braynon; Ring; Sobel; Gibson
Corporate Income Tax: Defining the terms “tax haven” and “water’s edge group”; providing rules and criteria to determine if a corporation is a member of a water’s edge group; requiring a member of a water’s edge group having nexus with this state to file a single return for the water’s edge group; revising criteria applicable to determining whether a sale of tangible personal property occurs in this state; deleting provisions relating to the filing of consolidated returns by affiliated groups of corporations composed of banks or savings associations, their parent corporations, and certain subsidiaries of the parent corporation, etc.
Effective Date: 07/01/2012
Last Event: 03/09/12 S Died in Commerce and Tourism on Friday, March 9, 2012 11:59 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
  • Budget

Related Bills

Bill # Subject Relationship
Bill #: HB 1335 Subject: Economic Development Relationship: Compare

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Commerce and Tourism Time: 03/09/2012 - 11:59 PM Member: Committee: Version: __
Event: S Introduced -SJ 220 Time: 01/17/2012 - 7:00 PM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Budget -SJ 219 Time: 01/17/2012 - 3:43 PM Member: Committee: Version: __
Event: S Filed Time: 01/06/2012 - 11:59 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
220.03 SB 76, SB 588, HB 767, HB 1335, HB 1345, HB 1413, CS/CS/SB 1416, CS/SB 2068, CS/HB 7027*, HB 7089
220.13 SB 76, HB 105, SB 160, SB 236, SB 588, HB 767, HB 1057, SB 1288, HB 1335, HB 1345, HB 1413
220.131 HB 1335
220.136 HB 1335
220.1363 HB 1335
220.14 CS/CS/CS/SB 1108, HB 1335, HB 7087*
220.15 HB 1335
220.183 CS/SB 1204, HB 1335, CS/HB 7041*
220.1845 HB 1335, SB 1634, HB 4131
220.1875 HB 1335
220.191 HB 507, SB 684, HB 1335, CS/CS/SB 1416, CS/HB 7027*
220.192 HB 1335, CS/CS/CS/SB 2094, CS/CS/HB 7117*
220.193 HB 1335, CS/CS/CS/SB 2094, CS/CS/HB 7117*
220.51 HB 1335
220.64 HB 1335
288.1254 CS/SB 1204, HB 1335, SB 2122, CS/HB 7041*, HB 7087*
376.30781 HB 1335, SB 1634, HB 4131
627.6699 HB 1151, SB 1220, HB 1335, SB 1374, CS/CS/SB 1620, HB 4139*, HB 7091

(*) Not the latest version