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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 1-0)

Status: (Introduced - Dead) 2018-04-10 - Deferred to Summer Study [SB2649 Detail]

Download: Tennessee-2017-SB2649-Draft.pdf

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