-
IntroducedOct 17, 2025
-
Passed Senate
-
Passed House
-
Signed into Law
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.
Summary/Bill Text
Comments on SB 238
Tweets
Whip Lists
Sponsors
Votes
Actions
- Oct 17, 2025 | Senate
- Filed
Bill Texts
Documents