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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