Bill > HB0889

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.

Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0889&ga=114