TN SB2338 | 2023-2024 | 113th General Assembly
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 30 2024 - 25% progression, died in committee
Action: 2024-03-05 - Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
Pending: Senate Finance, Ways and Means Committee
Text: Latest bill text (Draft #1) [PDF]
Status: Introduced on January 30 2024 - 25% progression, died in committee
Action: 2024-03-05 - Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
Pending: Senate Finance, Ways and Means Committee
Text: Latest bill text (Draft #1) [PDF]
Summary
As introduced, for purposes of the commissioner of revenue changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year, authorizes the commissioner to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period. - Amends TCA Title 67, Chapter 4, Part 7.
Title
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.
Sponsors
| Sen. Ken Yager [R] |
History
| Date | Chamber | Action |
|---|---|---|
| 2024-03-05 | Senate | Refer to Senate Finance, Ways & Means Committee w/ negative recommendation |
| 2024-02-13 | Senate | Refer to Senate F,W&M Revenue Subcommittee |
| 2024-02-01 | Senate | Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee |
| 2024-01-31 | Senate | Introduced, Passed on First Consideration |
| 2024-01-30 | Senate | Filed for introduction |
Same As/Similar To
HB1926 (Crossfiled) 2024-04-15 - Assigned to s/c Finance, Ways, and Means Subcommittee
