This bill changes how Florida taxes corporations. Starting in 2027, companies in the same unitary group must file one combined return; the old consolidated filing option ends. Deals between group members won't lower tax. Losses and certain deductions stay with the company that earned them. Groups must disclose income by state. The tax agency can add related entities to stop avoidance. Single, in-state firms file as before. More revenue goes to the state's General Revenue Fund.