Bills

SB 2362: DBEDT; INCOME TAX; REAL ESTATE INVESTMENT TRUSTS; DIVIDENDS PAID DEDUCTION; STUDY; REPORT

  • Session Year: 2025-2026
  • House: Senate
  • Latest Version Date: 2026-02-19

Current Status:

In Progress

(2026-03-05: One Day Notice 03-06-26.)

Introduced

First Committee Review

First Chamber

Second Committee Review

Second Chamber

Final Decking

Enacted

Version:

Requires the Department of Business, Economic Development, and Tourism to study the impacts of disallowing the dividends paid deduction for real estate investment trusts.  Requires a report to the Legislature.  Effective 7/1/2050.  (SD1)

Discussed in Hearing

Senate Standing Committee on Ways and Means14SEC
Mar 2, 2026

Senate Standing Committee on Ways and Means

Senate Standing Committee on Commerce and Consumer Protection25MIN
Feb 18, 2026

Senate Standing Committee on Commerce and Consumer Protection

Senate Standing Committee on Health and Human Services25MIN
Feb 18, 2026

Senate Standing Committee on Health and Human Services

Senate Standing Committee on Economic Development and Tourism25MIN
Feb 18, 2026

Senate Standing Committee on Economic Development and Tourism

Senate Standing Committee on Transportation25MIN
Feb 18, 2026

Senate Standing Committee on Transportation

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News Coverage:

SB 2362: DBEDT; Income Tax; Real Estate Investment Trusts; Dividends Paid Deduction; Study; Report | Digital Democracy