SB0439

AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to taxation.

Complete·5/8/25

Tennessee SB0439 urges the Department of Revenue to study economic impacts of tax adjustments and report findings to relevant committees.

Tennessee SB0439 amends Tennessee Code Annotated, Section 67-4-2006, relative to taxation. It urges the Department of Revenue to study the economic impact of adjustments to net earnings and net losses authorized by this section. If such a study is conducted, the Department must report its findings and recommendations to the finance, ways and means committee of the senate and the committee in the house of representatives having jurisdiction over tax-related matters by January 1, 2026.

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

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Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0

10 Yea

RRRRDRRRDR

0 Nay

Calendar

Apr 8, 2025

8:30 AM

Senate Finance, Ways And Means Hearing

Apr 1, 2025

8:30 AM

Senate Finance, Ways And Means Hearing

History

May 8, 2025

Comp. became Pub. Ch. 343

Apr 14, 2025

Senate

Sponsor(s) Added.

Apr 14, 2025

Senate

Companion House Bill substituted