summary
Introduced
In Committee
Crossed Over
Passed
Dead
Signed/Enacted/Adopted
05/20/2013
05/20/2013
Introduced Session
2013 Regular Session
Bill Summary
Adopting the 2013 version of the code for the purposes of ch. 220, F.S.; incorporating a reference to a recent federal act into state law for the purpose of defining the term "adjusted federal income"; authorizing the executive director of the Department of Revenue to adopt emergency rules; providing for retroactive application, etc.
AI Summary
This bill updates Florida law to align with the 2013 version of the United States Internal Revenue Code, which is the set of federal tax laws. It specifically amends the definition of "adjusted federal income," which is a key term used in calculating state taxes, to incorporate references to recent federal acts, including the American Taxpayer Relief Act of 2012, and adjusts how certain tax benefits, like bonus depreciation and Section 179 deductions, are treated for state tax purposes. The bill also authorizes the executive director of the Department of Revenue to adopt emergency rules to implement these changes and specifies that the act will take effect immediately upon becoming law and apply retroactively to January 1, 2013.
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Appropriations (Senate)
Last Action
Chapter No. 2013-46, companion bill(s) passed, see SB 1500 (Ch. 2013-40) (on 05/20/2013)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.flsenate.gov/Session/Bill/2013/1516 |
| House Floor Strike All Amendment #605529 | http://www.flsenate.gov/Session/Bill/2013/1516/Amendment/605529/PDF |
| Senate Floor Conference Committee Amendment #866924 | http://www.flsenate.gov/Session/Bill/2013/1516/Amendment/866924/HTML |
| BillText | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/er/HTML |
| BillText | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/e1/HTML |
| Bill | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/er/PDF |
| Bill | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/e1/PDF |
| BillText | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/Filed/HTML |
| Bill | http://www.flsenate.gov/Session/Bill/2013/1516/BillText/Filed/PDF |
Loading...