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Bill > S0974


FL S0974

FL S0974
Corporate Income Tax


summary

Introduced
12/15/2023
In Committee
01/04/2024
Crossed Over
Passed
Dead
03/08/2024

Introduced Session

2024 Regular Session

Bill Summary

An act relating to the corporate income tax; amending s. 220.13, F.S.; requiring the subtraction from adjusted federal income of certain expenditures of a taxpayer that is a medical marijuana treatment center; providing an effective date.

AI Summary

This bill amends the definition of "adjusted federal income" for the corporate income tax in Florida. It allows medical marijuana treatment centers to subtract from their taxable income any expenditures that are eligible for a federal income tax deduction but are disallowed because marijuana is still considered a controlled substance under federal law. The bill provides that this new subtraction can be made starting on July 1, 2024.

Sponsors (1)

Last Action

Died in Health Policy (on 03/08/2024)

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