Review of the Tax Cuts and Jobs Act of 2017 on Florida Corporate Income Tax
Chapter 2018-119, Laws of Florida, requires the Department of Revenue to conduct a review of how the federal Tax Cuts and Jobs Act of 2017 will affect Florida corporate income tax. The Department is requesting public input regarding the Act and its potential effects on both the state corporate income tax and the businesses that pay the tax.
If you have information, analyses, or input relating to the effect of the Tax Cuts and Jobs Act of 2017, please submit your comments as provided below. Comments received by the Department will be publicly available and posted to this site.
How to Provide Comments
The Department requests that comments be submitted by December 14, 2018.
Comments via email may be submitted to
Comments via mail may be submitted to the following address:
Corporate Income Tax Review
c/o Director of Legislative and Cabinet Services
Department of Revenue
P.O. Box 5906
Tallahassee, Florida 32314-5906
The Department has scheduled the second public meeting for 9:00 a.m. on October 24, 2018. The meeting will be held at the Capital Circle Office Complex located at 2450 Shumard Oak Boulevard, Tallahassee, FL, in Building One, Room 1820. Please see the Notice of Public Meeting and the Agenda for more information.
Notice of Public Meeting (Florida Administrative Register, Volume 44, No. 196, P. 4604)
The Department's first public meeting was held on August 22, 2018. Information from this meeting is below.
Notice of Public Meeting (Florida Administrative Register, Volume 44, No. 152, P. 3649)
Public Comment #1, Received May 3, 2018
Public Comment #2, Received May 3, 2018
Public Comment #3, Received May 5, 2018
Public Comment #4, Received May 16, 2018
Public Comment #5, Received June 13, 2018
Public Comment #6, Received August 16, 2018
Public Comment #7, Received August 20, 2018
Public Comment #8, Received August 21, 2018
Public Comment #9, Received September 7, 2018
Public Comment #10, Received October 1, 2018
Public Comment #11, Received October 19, 2018
Public Comment #12, Received October 23, 2018