Bill
Bill > HB0889
summary
Introduced
02/04/2025
02/04/2025
In Committee
03/11/2025
03/11/2025
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, adds to the process for requesting an extension of time to file a business tax return that the request may be signed by the person's authorized representative. - Amends TCA Title 67.
AI Summary
This bill amends Tennessee Code Annotated, Section 67-4-718(b), which relates to business tax return filing extensions, by expanding who can sign an extension request. Specifically, the bill modifies the existing language to allow an extension request to be signed not just by the taxpayer themselves, but also by their "authorized representative." This change provides more flexibility for businesses in filing tax return extension requests, as an accountant, tax preparer, or other designated representative can now sign the extension request on behalf of the business owner. The bill will take effect immediately upon becoming law, as deemed necessary for the public welfare. While a seemingly minor technical change, this amendment simplifies the tax filing process by removing a potential barrier for businesses that may have difficulty personally signing extension requests.
Committee Categories
Government Affairs
Sponsors (2)
Last Action
Placed on s/c cal Cities & Counties Subcommittee for 3/18/2026 (on 03/11/2026)
bill text
bill summary
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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=HB0889&ga=114 |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB0889.pdf |
| Fiscal Note - SB0526 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB0526.pdf |
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