CS/SB 7082 -  Corporate Income Tax

by Appropriations and Finance and 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, refer to HB 7059 -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 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, refer to HB 7059 -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