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

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

Public Meetings

The Department has scheduled the first public meeting for 9:00 a.m. on August 22, 2018.  The meeting will be held at the Capital Circle Office Complex located at 2450 Shumard Oak Boulevard, Tallahassee, FL, in Building Two, Room 1250.  Please see the Notice of Public Meeting and the Agenda for more information.

           * Notice of Public Meeting (Florida Administrative Register, Volume 44, No. 152, P. 3649)

           * Agenda

           * Transcript

Information about the second public meeting will be posted as it becomes available.


Chapter 2018-119, Laws of Florida: Florida Law requiring this review. Section 3 of this law provides direction for this project.

Public Law No. 115-97: Federal Tax Cuts and Jobs Act of 2017

Chapter 220, Florida Statutes: Florida Corporate Income Tax Chapter of the Florida Statutes

IRS Guidance on Tax Reform