Bill Commons

FL SPB 7048

died on adjournment

Internal Revenue Code

Florida · 2026 Regular Session · upper

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Quick answers

Did FL SPB 7048 pass?

No. FL SPB 7048 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-02-20): On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building

What is FL SPB 7048 about?

Internal Revenue Code; Revising the date of adoption of the Internal Revenue Code and other federal income tax statutes for purposes of the state corporate income tax; prohibiting retroactivity of certain Internal Revenue Code amendments; specifying that a limitation, a deduction, an expense, or an amortization may only affect the computation of certain taxable income beginning after a specified date; requiring taxpayers to add to and deduct from taxable income in a specified manner; revising adjustments taxpayers must make to adjusted federal income with respect to certain tax benefits, etc.

Who sponsors FL SPB 7048?

Finance and Tax is the primary sponsor of FL SPB 7048.

Description

Internal Revenue Code; Revising the date of adoption of the Internal Revenue Code and other federal income tax statutes for purposes of the state corporate income tax; prohibiting retroactivity of certain Internal Revenue Code amendments; specifying that a limitation, a deduction, an expense, or an amortization may only affect the computation of certain taxable income beginning after a specified date; requiring taxpayers to add to and deduct from taxable income in a specified manner; revising adjustments taxpayers must make to adjusted federal income with respect to certain tax benefits, etc.

Introduced
—
Latest action
2026-02-20 — On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building
Bill type
bill
Last updated
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Sponsors

  • Finance and Taxprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-02-20

    On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building

  2. 2026-02-20

    Submitted for consideration by Finance and Tax

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

Use this data

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Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.

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