| 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] | 2025-02-25
Placed on Senate FW&M Revenue Subcommittee calendar for 3/4/2025 |
| TN | SB0889 | Intro
25% | As introduced, increases, by 15 cents over a 10-year period, and subject to a two-thirds vote of the county legislative body, the maximum mineral severance tax rate that may be levied by a county on all sand, gravel, sandstone, chert, and limestone s...
[Detail][Text][Discuss] | 2025-02-25
To Senate State and Local Government Committee |
| TN | SB0885 | Intro
25% | As introduced, allows nuclear energy production facilities to seek pollution control tax credits for certain machinery and equipment. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2025-02-25
To Senate Energy, Agriculture and Natural Resources Committee |
| TN | SB1091 | Intro
25% | As introduced, adds the office of legislative budget analysis as a recipient of the annual report submitted by the commissioner of revenue to the members of the committees of the house of representatives and the senate with subject matter jurisdictio...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance, Ways and Means Committee |
| TN | SB1328 | Intro
25% | As introduced, extends from December 31 to January 15, the date by which the department of finance and administration must annually report in writing to the chairs of the committees of both houses having subject matter jurisdiction over finance-relat...
[Detail][Text][Discuss] | 2025-02-25
To Senate Finance, Ways and Means Committee |
| TN | HB0002 | 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] | 2025-02-24
Sponsor(s) Added. |
| TN | HB0649 | Intro
25% | As introduced, requires 50 percent of collections of the recordation tax levied on transfers of realty to be remitted to each county; requires counties to use such funds for transportation infrastructure, schools, and other nonrecurring expenses. - A...
[Detail][Text][Discuss] | 2025-02-24
Sponsor(s) Added. |
| TN | HB0695 | Intro
25% | As introduced, increases, by 15 cents over a 10-year period, and subject to a two-thirds vote of the county legislative body, the maximum mineral severance tax rate that may be levied by a county on all sand, gravel, sandstone, chert, and limestone s...
[Detail][Text][Discuss] | 2025-02-19
[Hearing: Feb 26 @ 1:30 pm]
To House State & Local Government Committee |
| TN | HB1133 | Intro
25% | As introduced, allows nuclear energy production facilities to seek pollution control tax credits for certain machinery and equipment. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2025-02-19
[Hearing: Feb 26 @ 10:30 am]
To House Finance, Ways & Means Subcommittee |
| 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] | 2025-02-18
Sponsor(s) Added. |
| TN | SB0430 | Intro
25% | As introduced, urges the department of revenue to study the potential economic impact of making all franchise and excise tax credits transferable to any person or entity other than the entity to whom or to which the credits are initially made availab...
[Detail][Text][Discuss] | 2025-02-18
Refer to Senate F,W&M Revenue Subcommittee |
| 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] | 2025-02-18
Refer to Senate F,W&M Revenue Subcommittee |
| TN | SB0496 | Intro
25% | As introduced, clarifies that the monthly list of taxpayers delinquent in paying professional privilege tax that the commissioner of revenue transmits to licensing boards and agencies is subject to such restrictions on use as determined by the commis...
[Detail][Text][Discuss] | 2025-02-18
Refer to Senate F,W&M Revenue Subcommittee |
| 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] | 2025-02-18
Refer to Senate F,W&M Revenue Subcommittee |
| TN | SB0844 | Intro
25% | As introduced, increases, from 10 to 12, the number of days from an action taken by the department of revenue that a person may be afforded an opportunity for a formal hearing before the commissioner for an issue in connection with an application, en...
[Detail][Text][Discuss] | 2025-02-18
Refer to Senate F,W&M Revenue Subcommittee |
| TN | SB1080 | Intro
25% | As introduced, requires 50 percent of collections of the recordation tax levied on transfers of realty to be remitted to each county; requires counties to use such funds for transportation infrastructure, schools, and other nonrecurring expenses. - A...
[Detail][Text][Discuss] | 2025-02-18
To Senate State and Local Government Committee |
| TN | SB1167 | Intro
25% | As introduced, changes from March 31 to March 1, the date by which the department of transportation must transmit to the governor and speakers of both houses its annual report listing the litter prevention programs receiving funds from the 0.4 percen...
[Detail][Text][Discuss] | 2025-02-12
To Senate Transportation and Safety Committee |
| TN | HB1171 | Intro
25% | As introduced, adds the office of legislative budget analysis as a recipient of the annual report submitted by the commissioner of revenue to the members of the committees of the house of representatives and the senate with subject matter jurisdictio...
[Detail][Text][Discuss] | 2025-02-12
P2C, caption bill, held on desk - pending amdt. |
| TN | HB1183 | Intro
25% | As introduced, extends from December 31 to January 15, the date by which the department of finance and administration must annually report in writing to the chairs of the committees of both houses having subject matter jurisdiction over finance-relat...
[Detail][Text][Discuss] | 2025-02-12
P2C, caption bill, held on desk - pending amdt. |
| TN | HB1365 | Intro
25% | As introduced, changes from March 31 to March 1, the date by which the department of transportation must transmit to the governor and speakers of both houses its annual report listing the litter prevention programs receiving funds from the 0.4 percen...
[Detail][Text][Discuss] | 2025-02-12
P2C, caption bill, held on desk - pending amdt. |
| TN | SB0198 | Intro
25% | As introduced, allows the division of property assessment to send the annual report, with the appropriate summary of the work accomplished by the division and any appropriate recommendations, to the state board of equalization in electronic format. -...
[Detail][Text][Discuss] | 2025-02-10
To Senate State and Local Government Committee |
| TN | SB0264 | Intro
25% | As introduced, requires TennCare to certify an eligible healthcare provider's unreimbursed costs in a calendar year as charitable contributions made exclusively for public purposes to TennCare; requires eligible healthcare providers to pay TennCare $...
[Detail][Text][Discuss] | 2025-02-10
To Senate Health and Welfare Committee |
| TN | HB0694 | Intro
25% | As introduced, increases, from 10 to 12, the number of days from an action taken by the department of revenue that a person may be afforded an opportunity for a formal hearing before the commissioner for an issue in connection with an application, en...
[Detail][Text][Discuss] | 2025-02-06
P2C, caption bill, held on desk - pending amdt. |
| TN | HB0889 | 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] | 2025-02-06
P2C, caption bill, held on desk - pending amdt. |
| TN | HB0385 | Intro
25% | As introduced, requires TennCare to certify an eligible healthcare provider's unreimbursed costs in a calendar year as charitable contributions made exclusively for public purposes to TennCare; requires eligible healthcare providers to pay TennCare $...
[Detail][Text][Discuss] | 2025-02-05
Assigned to s/c Tenncare Subcommittee |
| TN | HB0424 | Intro
25% | As introduced, urges the department of revenue to study the potential economic impact of making all franchise and excise tax credits transferable to any person or entity other than the entity to whom or to which the credits are initially made availab...
[Detail][Text][Discuss] | 2025-02-05
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB0477 | 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] | 2025-02-05
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB0560 | Intro
25% | As introduced, clarifies that the monthly list of taxpayers delinquent in paying professional privilege tax that the commissioner of revenue transmits to licensing boards and agencies is subject to such restrictions on use as determined by the commis...
[Detail][Text][Discuss] | 2025-02-05
P2C, caption bill, held on desk - pending amdt. |
| TN | HB0189 | 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] | 2025-02-03
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB0162 | Intro
25% | As introduced, allows the division of property assessment to send the annual report, with the appropriate summary of the work accomplished by the division and any appropriate recommendations, to the state board of equalization in electronic format. -...
[Detail][Text][Discuss] | 2025-01-27
P2C, caption bill, held on desk - pending amdt. |
