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TN HB2357
TN HB2357AN ACT to amend Tennessee Code Annotated, Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67, relative to taxation.
summary
Introduced
02/02/2026
02/02/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, requires the commissioner of revenue to report to the general assembly on an annual basis, beginning July 1, 2027, the amount of sales and use tax refunds on purchases of major appliances, residential furniture, and residential building supplies issued to persons receiving federal disaster assistance. - Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67.
AI Summary
This bill requires the Commissioner of Revenue to annually report to the Tennessee General Assembly, starting July 1, 2027, the total amount of sales and use tax refunds issued to individuals who have received federal disaster assistance for purchases of major appliances, residential furniture, and residential building supplies. The bill amends Tennessee Code Annotated (TCA) sections related to taxation, specifically adding a new subsection to TCA 67-6-396, which likely governs sales and use tax refunds. The purpose of this reporting is to provide the legislature with data on tax relief provided to disaster victims for essential home goods and building materials.
Sponsors (1)
Last Action
P2C, caption bill, held on desk - pending amdt. (on 02/05/2026)
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?BillNumber=HB2357&ga=114 |
| Fiscal Note - SB2475 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB2475.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB2357.pdf |
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