HB0988

AN ACT to amend Tennessee Code Annotated, Title 43, Chapter 16, Part 1 and Section 67-4-102, relative to subsidiaries of agricultural cooperative associations.

Complete·5/15/25

HB0988 amends Tennessee tax law to exempt subsidiaries of agricultural cooperative associations from certain taxes.

HB0988 amends Tennessee Code Annotated, Title 43, Chapter 16, Part 1 and Section 67-4-102, to exempt subsidiaries of agricultural cooperative associations from being considered as taxpayers organized for profit and subject to privilege taxes. The bill aims to ensure that profits from these subsidiaries benefit agricultural interests in the state. The act takes effect upon becoming law.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

D
1
4
RRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

27 Yea

DDRRRRRRDRRDRRDDRRDRRRRRRRR

0 Nay

Calendar

Mar 5, 2025

10:30 AM

House Finance, Ways, and Means Subcommittee Hearing

History

May 15, 2025

Comp. became Pub. Ch. 455

Apr 21, 2025

House

Sponsor(s) Added.

Apr 21, 2025

House

Comp. SB subst.