CS/SB 7082 (2021) -  Corporate Income Tax

General Bill by Appropriations and Finance and Tax
Corporate Income Tax: Adopting the 2021 version of the Internal Revenue Code and other federal statutes relating to federal income taxes for purposes of the state corporate income tax code; requiring additions to taxable income of certain amounts relating to federal deductions for business interest expense, business meals, and charitable contributions; providing that certain federal changes relating to expensing rules for qualified film, television, and live theatrical productions do not apply to the state corporate income tax, etc.
Effective Date: Upon becoming a law
Last Event: 04/26/21 S Laid on Table, companion bill(s) passed, see HB 7059 (Ch. 2021-242) -SJ 719 on Monday, April 26, 2021 4:59 PM

PCB committee actions:

  • SPB 7082 recommended by:
    Finance and Tax
    • On agenda for: 04/14/21   9:00 AM
    • Submitted as Committee Bill and Reported Favorably (final action) Votes: Yeas 5   Nays 3

Referred Committees and Committee Actions

Senate Referrals

  • Appropriations
    • On agenda for: 04/19/21 10:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 11   Nays 9

Related Bills

Bill # Subject Relationship
Bill #: HB 7059 Subject: Corporate Income Tax Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Appropriations 4/21/2021 7:10:51 PM
Chamber: Senate Committee: Appropriations 4/16/2021 11:11:29 AM
Chamber: Senate Committee: Finance and Tax 4/14/2021 2:09:31 PM
Chamber: Senate Committee: Finance and Tax 4/13/2021 8:27:02 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Laid on Table, companion bill(s) passed, see HB 7059 (Ch. 2021-242) -SJ 719 Time: 04/26/2021 - 4:59 PM Member: Committee: Version: c1
Event: S Substituted HB 7059 -SJ 719 Time: 04/26/2021 - 4:59 PM Member: Committee: Version: c1
Event: S Read 2nd time -SJ 718 Time: 04/26/2021 - 4:56 PM Member: Committee: Version: c1
Event: S Retained on Special Order Calendar -SJ 642 Time: 04/22/2021 - 6:56 PM Member: Committee: Version: c1
Event: S Placed on Special Order Calendar, 04/22/21 -SJ 642 Time: 04/21/2021 - 10:01 AM Member: Committee: Version: c1
Event: S Placed on Calendar, on 2nd reading Time: 04/21/2021 - 9:47 AM Member: Committee: Version: c1
Event: S CS by Appropriations read 1st time -SJ 490 Time: 04/20/2021 - 5:59 PM Member: Committee: Appropriations Version: c1
Event: S Pending reference review -under Rule 4.7(2) - (Committee Substitute) Time: 04/20/2021 - 11:36 AM Member: Committee: Appropriations Version: __
Event: S CS by- Appropriations; YEAS 11 NAYS 9 -SJ 472 Time: 04/19/2021 - 6:37 PM Member: Committee: Appropriations Version: __
Event: S Introduced -SJ 466 Time: 04/14/2021 - 9:40 PM Member: Committee: Version: __
Event: S On Committee agenda-- Appropriations, 04/19/21, 10:00 am, 412 Knott Building Time: 04/14/2021 - 7:14 PM Member: Committee: Appropriations Version: __
Event: S Referred to Appropriations -SJ 466 Time: 04/14/2021 - 7:12 PM Member: Committee: Appropriations Version: __
Event: S Filed Time: 04/14/2021 - 12:56 PM Member: Committee: Version: __
Event: S Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 5 NAYS 3 Time: 04/14/2021 - 10:55 AM Member: Committee: Finance and Tax Version: pb
Event: S On Committee agenda-- Finance and Tax, 04/14/21, 9:00 am, 110 Senate Building Time: 04/09/2021 - 3:02 PM Member: Committee: Finance and Tax Version: pb
Event: S Submitted for consideration by Finance and Tax Time: 04/09/2021 - 2:51 PM Member: Committee: Finance and Tax Version: pb

Statutes Referenced by this Bill

Statute Other Bill Citations
220.03 SB 308, HB 999, HB 7027, HB 7059
220.13 CS/CS/HB 3, CS/CS/SB 48, CS/SB 258, CS/CS/HB 531, CS/HB 897, CS/CS/SB 908, HB 999, CS/SB 1372, HB 7059, HB 7061, CS/SB 7068