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The Florida Senate

HB 7095 - Adoption of the Internal Revenue Code for Purposes of the Corporate Income Tax

by Ways and Means Committee and Rep. Avila (SB 7058 by Finance and Tax Committee)

This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.

Prepared by: Finance and Tax Committee (FT)

The bill adopts provisions of the Internal Revenue Code in effect on January 1, 2020, for purposes of Florida’s corporate income tax.

If approved by the Governor, these provisions take effect upon becoming law and operates retroactively to January 2, 2020.

Vote: Senate 39-0; House 113-0