January 24, 2021
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       Florida Senate - 2010                             CS for SB 1912
       
       
       
       By the Committee on Finance and Tax; and Senator Altman
       
       
       
       
       593-04322-10                                          20101912c1
    1                        A bill to be entitled                      
    2         An act relating to the Internal Revenue Code; amending
    3         s. 220.03, F.S.; providing for the adoption of the
    4         2010 version of the Internal Revenue Code; providing
    5         exceptions; providing for retroactive operation;
    6         providing an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (n) of subsection (1) and paragraph
   11  (c) of subsection (2) of section 220.03, Florida Statutes, are
   12  amended to read:
   13         220.03 Definitions.—
   14         (1) SPECIFIC TERMS.—When used in this code, and when not
   15  otherwise distinctly expressed or manifestly incompatible with
   16  the intent thereof, the following terms shall have the following
   17  meanings:
   18         (n) “Internal Revenue Code” means the United States
   19  Internal Revenue Code of 1986, as amended and in effect on
   20  January 1, 2010 2009, except as provided in subsection (3).
   21         (2) DEFINITIONAL RULES.—When used in this code and neither
   22  otherwise distinctly expressed nor manifestly incompatible with
   23  the intent thereof:
   24         (c) Any term used in this code shall have the same meaning
   25  as when used in a comparable context in the Internal Revenue
   26  Code and other statutes of the United States relating to federal
   27  income taxes, as such code and statutes are in effect on January
   28  1, 2010 2009. However, if subsection (3) is implemented, the
   29  meaning of any term shall be taken at the time the term is
   30  applied under this code.
   31         Section 2. This act shall take effect upon becoming a law,
   32  and shall operate retroactively to January 1, 2010.

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