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Bill > HB1893
TN HB1893
TN HB1893AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 1 and Title 67, Chapter 4, relative to franchise taxes.
summary
Introduced
01/22/2024
01/22/2024
In Committee
04/02/2024
04/02/2024
Crossed Over
Passed
05/13/2024
05/13/2024
Dead
Signed/Enacted/Adopted
05/13/2024
05/13/2024
Introduced Session
113th General Assembly
Bill Summary
As enacted, authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for franchise taxes paid; makes related changes. - Amends TCA Title 67, Chapter 1 and Title 67, Chapter 4.
AI Summary
This bill authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for franchise taxes paid. The bill makes several related changes to the Tennessee franchise tax law, including amending provisions related to the minimum tax base, interest rates, and the ability to challenge the constitutionality of the franchise tax. The bill also sets a deadline for filing suits challenging the constitutionality of the franchise tax and specifies that any such suits must be filed in the Chancery Court of Sumner County.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Comp. became Pub. Ch. 950 (on 05/13/2024)
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1893&ga=113 |
| BillText | https://publications.tnsosfiles.com/acts/113/pub/pc0950.pdf |
| Fiscal Memo for HA0965 (15048) | https://www.capitol.tn.gov/Bills/113/Fiscal/FM2175.pdf |
| Amendment 2-0 to HB1893 | https://www.capitol.tn.gov/Bills/113/Amend/HA0965.pdf |
| Amendment 1-0 to HB1893 | https://www.capitol.tn.gov/Bills/113/Amend/HA0898.pdf |
| Fiscal Memo for HA0898 (17753) | https://www.capitol.tn.gov/Bills/113/Fiscal/FM2785.pdf |
| Fiscal Note - HB1893 | https://www.capitol.tn.gov/Bills/113/Fiscal/HB1893.pdf |
| BillText | https://www.capitol.tn.gov/Bills/113/Bill/HB1893.pdf |
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