SB 7014 (2015) -  Corporate Income Tax

General Bill by Finance and Tax
Corporate Income Tax: Adopting the 2015 version of the Internal Revenue Code; incorporating a reference to a recent federal act into state law for the purpose of defining the term “adjusted federal income”; revising the treatment by this state of certain depreciation and expensing of assets that are allowed for federal income tax purposes, etc.
Effective Date: Upon becoming a law and shall operate retroactively to January 1, 2015
Last Event: 04/01/15 S Laid on Table, companion bill(s) passed, see HB 7009 (Ch. 2015-35) -SJ 313 on Wednesday, April 1, 2015 2:57 PM

PCB committee actions:

  • SPB 7014 recommended by:
    Finance and Tax
    • On agenda for: 03/16/15   2:00 PM
    • Submitted as Committee Bill (final action) Votes: Yeas 7   Nays 0

Referred Committees and Committee Actions

Senate Referrals

  • Fiscal Policy
    • On agenda for: 03/26/15 9:00 AM
    • Favorable (final action) Votes: Yeas 8   Nays 0

Related Bills

Bill # Subject Relationship
Bill #: HB 7009 Subject: Corporate Income Tax Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Fiscal Policy 3/26/2015 11:32:29 AM
Chamber: Senate Committee: Fiscal Policy 3/25/2015 9:07:30 AM
Chamber: Senate Committee: Finance and Tax 3/17/2015 8:53:31 AM
Chamber: Senate Committee: Finance and Tax 3/13/2015 8:46:44 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Laid on Table, companion bill(s) passed, see HB 7009 (Ch. 2015-35) -SJ 313 Time: 04/01/2015 - 2:57 PM Member: Committee: Version: __
Event: S Substituted HB 7009 -SJ 313 Time: 04/01/2015 - 2:57 PM Member: Committee: Version: __
Event: S Read 2nd time -SJ 313 Time: 04/01/2015 - 2:56 PM Member: Committee: Version: __
Event: S Placed on Special Order Calendar, 04/01/15 Time: 03/26/2015 - 12:57 PM Member: Committee: Version: __
Event: S Placed on Calendar, on 2nd reading -SJ 259 Time: 03/26/2015 - 12:48 PM Member: Committee: Version: __
Event: S Favorable by- Fiscal Policy; YEAS 8 NAYS 0 -SJ 259 Time: 03/26/2015 - 10:58 AM Member: Committee: Fiscal Policy Version: __
Event: S On Committee agenda-- Fiscal Policy, 03/26/15, 9:00 am, 412 Knott Building Time: 03/23/2015 - 2:55 PM Member: Committee: Fiscal Policy Version: __
Event: S Introduced -SJ 198 Time: 03/17/2015 - 7:10 PM Member: Committee: Version: __
Event: S Referred to Fiscal Policy -SJ 198 Time: 03/17/2015 - 5:30 PM Member: Committee: Fiscal Policy Version: __
Event: S Filed Time: 03/17/2015 - 8:53 AM Member: Committee: Version: __
Event: S On Committee agenda-- Finance and Tax, 03/16/15, 2:00 pm, 401 Senate Office Building -- Submitted as Committee Bill; YEAS 7 NAYS 0 Time: 03/11/2015 - 4:16 PM Member: Committee: Finance and Tax Version: pb
Event: S On Committee agenda-- Finance and Tax, 03/02/15, 1:00 pm, 401 Senate Office Building --Meeting cancelled Time: 02/23/2015 - 2:34 PM Member: Committee: Finance and Tax Version: pb
Event: S On Committee agenda-- Finance and Tax, 02/16/15, 4:00 pm, 401 Senate Office Building --Meeting cancelled Time: 02/09/2015 - 4:06 PM Member: Committee: Finance and Tax Version: pb
Event: S On Committee agenda-- Finance and Tax, 02/02/15, 4:00 pm, 401 Senate Office Building --Not Considered Time: 01/26/2015 - 1:26 PM Member: Committee: Finance and Tax Version: pb
Event: S Submitted for consideration by Finance and Tax Time: 01/26/2015 - 1:15 PM Member: Committee: Finance and Tax Version: pb

Statutes Referenced by this Bill

Statute Other Bill Citations
220.03 SB 392, CS/CS/CS/HB 531, CS/CS/CS/SB 554, HB 903, HB 1221, SB 1556, HB 7009, CS/HB 7067, HB 7141
220.13 SB 128, SB 392, HB 517, HB 529, CS/CS/CS/HB 531, CS/CS/CS/SB 554, HB 903, CS/CS/SB 980, HB 1221, SB 1556, HB 7009, HB 7141
1009.97 HB 7009