Bill Sponsor
Florida Senate Bill 238
Session 2026
Corporate Income Tax
Introduced
Introduced
Introduced in Senate on Jan 13, 2026
Sponsor
Unknown
Smith
First Action
Oct 17, 2025
Latest Action
Jan 13, 2026
Origin Chamber
Senate
Type
Bill
Bill Number
238
State
Florida
Session
2026
Sponsorship by Party
Unknown
Smith
Primary
Senate Votes (0)
Senate votes are unavailable for this bill.
Summary
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.
Actions (3)
01/13/2026
Senate
Introduced
11/03/2025
Senate
Referred to Commerce and Tourism; Finance and Tax; Appropriations
10/17/2025
Senate
Filed
Graphics
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FL SB238 2026 Corporate Income Tax
Sources
Record Created
Nov 4, 2025 10:24:05 AM
Record Updated
Mar 2, 2026 11:24:16 AM