SB0430

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to credits against franchise and excise tax liability.

Introduced·1/28/25
Draft Text

Tennessee SB0430 urges the Department of Revenue to study the economic impact of making franchise and excise tax credits transferable to entities.

Tennessee SB0430 seeks to amend tax laws by urging the Department of Revenue to study the potential economic impact of making franchise and excise tax credits transferable to entities other than the original recipient. If the study is conducted, the department must report its findings and recommendations to the relevant committees by January 1, 2026. This bill aims to explore the broader economic implications of such tax credit transfers.

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
1
R
Democratic CaucusRepublican Caucus

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 18, 2025

9:30 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Apr 20

Senate

Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee

Apr 20

Senate

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

Apr 16

Senate

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