Bill Title: As introduced, establishes the Tennessee taxpayer relief and recession reserve; clarifies that deposits into the reserve for revenue fluctuation and the relief and recession reserve do not count toward the Copeland Cap; provides an automatic, temporary sales tax reduction when there are sufficient over collections to offset the loss of revenue. - Amends TCA Title 9 and Title 67.

Spectrum: Partisan Bill (Republican 59-0)

Status: (Introduced - Dead) 2018-04-09 - Def. to Summer Study in Finance, Ways & Means Subcommittee [HB1457 Detail]

Text: Latest bill text (Draft #1) [PDF]

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