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TN HB0189

Bill

Status

Introduced

1/16/2025

Primary Sponsor

Ron Gant

Click for details

Origin

House of Representatives

114th General Assembly

AI Summary

  • Eliminates the $400 annual privilege tax on licensed professions and occupations in Tennessee, reducing the tax to $0 for tax years ending after May 31, 2026

  • Maintains the current $400 privilege tax for the final tax year ending on or before May 31, 2026

  • Preserves the rule that persons licensed in multiple taxed professions pay only one privilege tax

  • Taxpayers remain liable for any privilege taxes owed from tax years ending before June 1, 2026

  • Takes effect immediately upon becoming law, applying to privilege taxes due after May 31, 2026

Legislative Description

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.

Taxes

Last Action

Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

3/11/2026

Committee Referrals

Finance, Ways & Means Subcommittee3/5/2025
Finance, Ways & Means2/3/2025

Full Bill Text

No bill text available