SB 1144 (2023) -  Corporate Income Tax

by Thompson
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 requirements for, limitations on, and prohibitions in calculating and reporting income in a unitary combined group return; requiring all members of a unitary combined group to use the unitary combined reporting method, etc.
Effective Date: 07/01/2023
Last Event: 05/05/23 S Died in Commerce and Tourism on Friday, May 5, 2023 10:59 AM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
  • Finance and Tax
  • Appropriations

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Commerce and Tourism Time: 05/05/2023 - 10:59 AM Member: Committee: Commerce and Tourism Version: __
Event: S Introduced Time: 03/07/2023 - 10:45 AM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations Time: 03/02/2023 - 11:24 AM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 02/23/2023 - 1:51 PM Member: Committee: Version: __