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FloridaHB 70312026House

Internal Revenue Code

Sponsored By: Wyman Duggan (Republican)

Signed by Governor

AppropriationHouse CalendarRules

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Florida businesses follow updated corporate tax rules

Florida businesses subject to corporate income tax use federal tax rules in effect on January 1, 2026, with exceptions. Sections 168(k), 174(a), 163(j), 274, and 179 stay tied to the January 1, 2025 rules. Sections 168(n) and 174A are excluded. The law takes effect upon becoming law, with these tax changes applying retroactively to January 1, 2026. Florida’s Department of Revenue can issue regular rules and emergency rules to carry out the changes. Emergency rules last six months and can be renewed while permanent rules are being developed.

Sponsors & Cosponsors

Sponsor

  • Wyman Duggan

    Republican • House

Cosponsors

  • Ways & Means Committee

    Affiliation unavailable

Roll Call Votes

All Roll Calls

Yes: 248 • No: 2

House vote • 3/12/2026

House Floor Vote

Yes: 109 • No: 0

Senate vote • 3/6/2026

Senate Floor Vote

Yes: 34 • No: 0

House vote • 3/5/2026

House Floor Vote

Yes: 105 • No: 2

Actions Timeline

  1. Chapter No. 2026-137

    6/12/2026

  2. Approved by Governor

    6/11/2026

  3. Signed by Officers and presented to Governor

    6/9/2026

  4. Ordered engrossed, then enrolled

    3/12/2026House

  5. Passed as amended; YEAS 109, NAYS 0

    3/12/2026House

  6. Amendment 611560 Concur

    3/12/2026House

  7. Added to Senate Message List

    3/12/2026House

  8. In Messages

    3/6/2026House

  9. Passed as amended; YEAS 34 NAYS 0 -SJ 634

    3/6/2026Senate

  10. Read 3rd time -SJ 634

    3/6/2026Senate

  11. Amendment(s) adopted (611560) -SJ 633

    3/6/2026Senate

  12. Read 2nd time -SJ 633

    3/6/2026Senate

  13. Substituted for CS/SB 7048 -SJ 633

    3/6/2026Senate

  14. Placed on Calendar, on 2nd reading

    3/6/2026Senate

  15. Withdrawn from Rules -SJ 632

    3/6/2026Senate

  16. Received

    3/5/2026Senate

  17. Referred to Rules

    3/5/2026Senate

  18. In Messages

    3/5/2026Senate

  19. Passed; YEAS 105, NAYS 2

    3/5/2026House

  20. Read 3rd time

    3/5/2026House

  21. Added to Third Reading Calendar

    3/5/2026House

  22. Read 2nd time

    3/5/2026House

  23. Bill added to Special Order Calendar (3/5/2026)

    3/2/2026House

  24. Added to Second Reading Calendar

    3/2/2026House

  25. Bill referred to House Calendar

    3/2/2026House

Bill Text

  • er

    6/11/2026

    PDF

  • e1

    3/13/2026

    PDF

  • Filed

    2/26/2026

    PDF

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