---
type: "Bill"
title: "Corporate Income Tax"
description: "Corporate Income Tax; Adopts 2021 version of Internal Revenue Code; provides for retroactive operation; revises provisions related to specified adjustments to adjusted federal income."
jurisdiction: "us/states/fl"
legislature: "Florida Legislature"
session: "2021"
identifier: "HB 7059"
citation: "Florida HB 7059 (2021)"
classification: ["bill"]
subjects: ["taxation and finance"]
status: "enacted"
chapter_law: "2021-242"
primary_sponsors: []
version_count: 2
action_count: 25
vote_count: 3
first_action: "2021-04-17"
last_action: "2021-07-06"
source: "openstates"
source_identifier: "ocd-bill/84f6e928-0c44-48f5-8f6a-4e4df792f7ab"
source_url: "https://flsenate.gov/Session/Bill/2021/7059/ByCategory"
source_hash: "0e9d8d493e287ad5961f1f56095768056971cfcb201c593f0c46aee7bc41ff5d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-fl"]
---

# Florida HB 7059 (2021) — Corporate Income Tax

Corporate Income Tax; Adopts 2021 version of Internal Revenue Code; provides for retroactive operation; revises provisions related to specified adjustments to adjusted federal income.

**Enacted** — Laws of Florida, Chapter 2021-242.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **H 7059 Filed** (filed) — [source](https://flsenate.gov/Session/Bill/2021/7059/BillText/Filed/PDF)
2. **H 7059 er** (enrolled) — [source](https://flsenate.gov/Session/Bill/2021/7059/BillText/er/PDF)

## Votes

- Third Reading — **37–1** (pass) · upper
- Favorable (Ways & Means Committee) — **15–0** (pass) · lower
- Passage, Third Reading — **107–5** (pass) · lower

## Sponsors

- Ways and Means Committee — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-04-17** Filed `filing`
- **2021-04-18** 1st Reading (Original Filed Version)
- **2021-04-19** Bill referred to House Calendar
- **2021-04-19** Added to Second Reading Calendar
- **2021-04-19** Bill added to Special Order Calendar (4/22/2021)
- **2021-04-22** Read 2nd time `reading-2`
- **2021-04-22** Placed on 3rd reading
- **2021-04-22** Added to Third Reading Calendar
- **2021-04-23** Read 3rd time `reading-3`
- **2021-04-23** Passed; YEAS 107, NAYS 5 `passage`
- **2021-04-23** In Messages
- **2021-04-23** Message sent to senate
- **2021-04-23** Referred to Appropriations `referral-committee`
- **2021-04-23** Received
- **2021-04-26** Withdrawn from Appropriations `withdrawal`
- **2021-04-26** Placed on Calendar, on 2nd reading
- **2021-04-26** Substituted for CS/SB 7082
- **2021-04-26** Read 2nd time `reading-2`
- **2021-04-26** Read 3rd time `reading-3`
- **2021-04-26** Passed; YEAS 37 NAYS 1 `passage`
- **2021-04-26** In Messages
- **2021-04-26** Ordered enrolled
- **2021-06-28** Signed by Officers and presented to Governor
- **2021-06-29** Approved by Governor `executive-signature`
- **2021-07-06** Chapter No. 2021-242

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/84f6e928-0c44-48f5-8f6a-4e4df792f7ab`. Confidence: reported (aggregated from official Florida legislature records).