SB 1692 (2019) -  Corporate Income Tax

General Bill by Rodriguez
Corporate Income Tax: Revising the definition of the term “taxpayer”; revising the definition of the term “adjusted federal income” to prohibit specified deductions, to limit certain carryovers, and to require subtractions of certain dividends paid and received within a water’s edge group for the purpose of determining subtractions from taxable income; specifying circumstances under which a corporation is presumed to be, deemed to be, or deemed not to be a member of a water’s edge group, etc.
Effective Date: 07/01/2019
Last Event: 03/26/19 S Laid on Table on Tuesday, March 26, 2019 2:09 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 03/25/19 1:30 PM
    • Unfavorable (final action) Votes: Yeas 2   Nays 2
  • Finance and Tax
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: HB 1377 Subject: Taxation Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Commerce and Tourism 3/26/2019 10:57:56 AM
Chamber: Senate Committee: Commerce and Tourism 3/22/2019 1:16:59 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Laid on Table Time: 03/26/2019 - 2:09 PM Member: Committee: Commerce and Tourism Version: __
Event: S Unfavorable by Commerce and Tourism; YEAS 2 NAYS 2 -SJ 266 Time: 03/25/2019 - 2:53 PM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 03/25/19, 1:30 pm, 110 Senate Building Time: 03/20/2019 - 4:07 PM Member: Committee: Commerce and Tourism Version: __
Event: S Introduced -SJ 216 Time: 03/13/2019 - 4:33 PM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 217 Time: 03/08/2019 - 9:02 AM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 03/01/2019 - 2:19 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
220.03 HB 481, CS/CS/SB 576, HB 1377, SB 1408, HB 7127
220.13 CS/SB 250, HB 477, HB 481, CS/CS/SB 576, CS/SB 878, HB 1377, SB 1408, SB 1424, SB 1740, HB 7127
220.131 HB 1377
220.136 HB 1377
220.1363 HB 1377
220.14 HB 1377
220.15 HB 1377
220.183 HB 1377
220.1845 CS/HB 21*, HB 1377
220.1875 HB 1377, SB 1740
220.191 CS/SB 1112, HB 1377
220.192 SB 6, HB 1377, HB 7043
220.193 HB 1377
220.51 HB 1377
220.64 HB 1377
288.1254 HB 1377, SB 1394, SB 1750
376.30781 CS/HB 21*, HB 1377

(*) Not the latest version