Bill Title: As introduced, for tax years beginning on or after July 1, 2016, authorizes qualified manufacturing taxpayers that meet certain investment, job creation, and other criteria to use a special apportionment formula for calculating net earnings for excise tax purposes; increases annually the weight afforded to the receipts factor in the special apportionment formula until receipts is the sole factor. - Amends TCA Title 67, Chapter 4.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-03-31 - Refer to Senate Finance, Ways, and Means Committee w/recommend, as amended [SB1313 Detail]

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

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