SB0397

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

Introduced·1/28/25

This bill amends Tennessee's tax code to eliminate privilege taxes for certain professions starting June 1, 2026.

The bill amends Tennessee's tax code to eliminate privilege taxes for certain professions starting June 1, 2026. It sets the tax at $400 for tax years ending before May 31, 2026, and eliminates the tax for tax years ending after that date. It also ensures that a person registered for two or more professions is not required to pay more than one tax. The changes apply to taxes due and payable after May 31, 2026.

Included in complete analysis

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

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Where it stands

Current
Finance, Ways and Means Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 17

8:45 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Apr 20

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026