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TN SB0491

TN SB0491
As introduced, phases out the professional privilege tax over a five-year period for tax years that begin on and after June 1, 2019. - Amends TCA Title 67, Chapter 4, Part 17.


summary

Introduced
02/04/2019
In Committee
Crossed Over
Passed
Dead
06/19/2020

Introduced Session

111th General Assembly

Bill Summary

As introduced, phases out the professional privilege tax over a five-year period for tax years that begin on and after June 1, 2019. - Amends TCA Title 67, Chapter 4, Part 17.

AI Summary

This bill phases out the professional privilege tax over a five-year period for tax years beginning on and after June 1, 2019. Specifically, the bill reduces the annual professional privilege tax from $400 to $320 for the 2020 tax year, $240 for 2021, $160 for 2022, $80 for 2023, and $0 for the 2024 tax year and beyond. The bill also clarifies that individuals licensed or registered for multiple professions subject to the tax only need to pay one tax per year.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Action deferred in Senate Finance, Ways, and Means Committee to 2/4/2020 (on 05/01/2019)

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