Bill Commons

FL SB 238

dead

Corporate Income Tax

Florida · 2026 Regular Session · upper

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Quick answers

Did FL SB 238 pass?

No. FL SB 238 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-03-13): Died in Commerce and Tourism

What is FL SB 238 about?

Corporate Income Tax; Revising the definition of the term “adjusted federal income” to prohibit specified deductions, limit certain carryovers, and require subtractions of certain dividends paid and received within a unitary combined group to determine subtractions from taxable income; repealing a provision relating to the adjusted federal income of affiliated groups; specifying circumstances under which a corporation is considered a member of a unitary combined group; specifying requirements for, limitations on, and prohibitions in calculating and reporting income in a unitary combined group return, etc.

Who sponsors FL SB 238?

Smith is the primary sponsor of FL SB 238.

Description

Corporate Income Tax; Revising the definition of the term “adjusted federal income” to prohibit specified deductions, limit certain carryovers, and require subtractions of certain dividends paid and received within a unitary combined group to determine subtractions from taxable income; repealing a provision relating to the adjusted federal income of affiliated groups; specifying circumstances under which a corporation is considered a member of a unitary combined group; specifying requirements for, limitations on, and prohibitions in calculating and reporting income in a unitary combined group return, etc.

Introduced
2026-01-13
Latest action
2026-03-13 — Died in Commerce and Tourism
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Smithprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-13

    Died in Commerce and Tourism

    failure

  2. 2026-01-13

    Introduced

    introduction

  3. 2025-11-03

    Referred to Commerce and Tourism; Finance and Tax; Appropriations

    referral-committee

  4. 2025-10-17

    Filed

    filing

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://flsenate.gov/Session/Bill/2026/238/ByCategory

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:19:20.677932Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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Known limitations

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