| TN | SB0405 | Intro
25% | As introduced, enacts the "CEO Pay Disparity Tax Act," which imposes a pay disparity surcharge in the amount of an additional 0.1 percent to the standard 6.5 percent excise tax rate on each company whose top executive is paid at least 100 times more ...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0659 | Intro
25% | As introduced, increases, from two to four, the number of temporary sales periods that a bona fide religious institution may participate in and be exempt from registering to collect sales tax on sales directly to consumers made during such temporary ...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0439 | Intro
25% | As introduced, urges the department of revenue to study the economic impact of authorized adjustments to net earnings and net losses; requires the department, if such study is conducted, to report its findings and recommendations, on or before Januar...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0526 | Intro
25% | As introduced, adds to the process for requesting an extension of time to file a business tax return that the request may be signed by the person's authorized representative. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0486 | Intro
25% | As introduced, appropriates $25 million to the legislature for planning and construction of a new parking garage that has at least 400 parking spaces, is attached to the Cordell Hull Building, and is used solely by legislative employees. - Amends TCA...
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0397 | Intro
25% | As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2026. - Amends TCA Title 67, Chapter 4, Part 17.
[Detail][Text][Discuss] | 2025-02-12
To Senate Finance, Ways and Means Committee |
| TN | SB0263 | Intro
25% | As introduced, prohibits the enforcement and recognition of requirements or mandates issued by the World Health Organization, United Nations, or World Economic Forum in this state or its political subdivisions. - Amends TCA Title 4, Chapter 1, Part 4...
[Detail][Text][Discuss] | 2025-02-10
To Senate Finance, Ways and Means Committee |
| TN | SB0177 | Intro
25% | As introduced, reallocates the increase in the rate of sales and use tax from 6 percent to 7 percent pursuant to Chapter 856 of the Public Acts of 2002 by apportioning 4.6030 percent of such increase to municipalities. - Amends TCA Section 67-6-103.
[Detail][Text][Discuss] | 2025-01-27
To Senate Finance, Ways and Means Committee |
| TN | SB0188 | Intro
25% | As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2025-01-27
To Senate Finance, Ways and Means Committee |
| TN | SB0036 | Intro
25% | As introduced, exempts child care agencies from business tax; requires the state to annually allocate the amount of such taxes derived from child care services and received from counties and municipalities in the 2023-2024 fiscal year. - Amends TCA T...
[Detail][Text][Discuss] | 2025-01-15
To Senate Finance, Ways and Means Committee |
| TN | SB0002 | Intro
25% | As introduced, enacts the "End the Grocery Tax by Closing Corporate Loopholes Act." - Amends TCA Title 57 and Title 67.
[Detail][Text][Discuss] | 2025-01-15
To Senate Finance, Ways and Means Committee |
| TN | SB0032 | Intro
25% | As introduced, allows a taxpayer to annually elect to take a bonus depreciation deduction of 40 percent of the cost of assets purchased on or after January 1, 2026, during the tax year in which the assets were purchased when calculating net earnings ...
[Detail][Text][Discuss] | 2025-01-15
To Senate Finance, Ways and Means Committee |
| TN | SB0117 | Intro
25% | As introduced, deletes obsolete language concerning a one-time sales tax holiday that occurred in August 2020. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2025-01-15
To Senate Finance, Ways and Means Committee |
