HB2363

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.

Introduced·2/2/26
Draft Text

Tennessee HB2363 amends the privilege tax for licensed professionals, setting rates and due dates.

Tennessee HB2363 modifies the taxation of licensed professionals by setting the annual privilege tax at $400 for certain professions and $200 for others. It specifies that the tax is due by June 1 each year, with late payments considered delinquent. The bill also allows professionals licensed in two or more taxed professions to pay a single tax, either $400 or $200, depending on the professions involved. The changes take effect after May 31, 2027.

Included in complete analysis

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Apr 15

House

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Apr 8

House

Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

Mar 18

House

Placed behind the budget