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  • Introduced
    Oct 17, 2025
  • Passed Senate
  • Passed House
  • Signed into Law
SB 238
Florida Senate Bill
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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.
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Senate • Oct 17, 2025: Filed
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  • Oct 17, 2025 | Senate
    • Filed
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