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TN HB0423

Bill

Status

Introduced

1/28/2025

Primary Sponsor

Pat Marsh

Click for details

Origin

House of Representatives

114th General Assembly

AI Summary

  • Subsidiaries controlled by one or more agricultural cooperative associations formed under Tennessee law are exempt from being classified as for-profit entities

  • Exempt subsidiaries are not subject to state privilege taxes levied on businesses operating for profit in Tennessee

  • Exemption applies when subsidiary profits are paid to or expended for the benefit of the parent agricultural cooperative associations

  • Legislative intent is to support subsidiary activities that ultimately promote and benefit Tennessee's agricultural interests

  • Takes effect immediately upon becoming law

Legislative Description

AN ACT to amend Tennessee Code Annotated, Title 43, Chapter 16, Part 1 and Section 67-4-102, relative to subsidiaries of agricultural cooperative associations.

Taxes, Privilege

Last Action

Withdrawn.

2/3/2025

Committee Referrals

Finance, Ways & Means2/5/2025

Full Bill Text

No bill text available