Tennessee House Bill HB0100

Tennessee 2023-2024 Regular Session

• Introduced: 1/11/23
• Refer: 1/20/23
• Refer: 3/14/23
• Refer: 3/22/23
• Refer: 4/18/23
• Engrossed: 4/21/23
• Enrolled: 4/26/23
• Passed: 5/11/23
• Chaptered: 5/18/23

Caption

AN ACT to amend Tennessee Code Annotated, Title 36, Chapter 1 and Title 67, Chapter 4, Part 6, relative to litigation tax.

Impact

The passage of HB 0100 has significant implications for how adoption proceedings are treated legally in Tennessee. By explicitly allowing counties to impose a local litigation tax on adoption cases, the bill aims to provide necessary funding for services related to these proceedings. The amendment changes how local governments can enforce taxation, ensuring that funding is available for adoption-related services and maintaining the status quo concerning local taxation authority against a backdrop of broader legislative changes.

Summary

House Bill 0100 aims to amend provisions within the Tennessee Code Annotated concerning litigation tax, specifically addressing adoption proceedings in various courts. The bill permits counties to continue levying a local litigation tax on adoption cases in chancery, circuit, or juvenile courts. This amendment ensures that local governments retain the authority to apply such taxes despite changes made to general litigation tax provisions. The intended effect of the legislation is to clarify and reinforce local control over taxation related to specific court proceedings, particularly adoptions.

Sentiment

The sentiment around HB 0100 appears largely supportive among legislators, as it addresses a specific need in the community regarding the funding of adoption services. The unanimous vote in favor of the bill indicates a bipartisan agreement on the importance of maintaining local authority to levy litigation taxes for adoptions. However, underlying tensions may exist regarding the taxation powers of local governments versus state legislative oversight, which could be a point of discussion in future debates.

Contention

One potential point of contention surrounding HB 0100 is the broader debate about local versus state control over taxation and legal proceedings. While this bill secures local authority for adoption-related litigation taxes, it also aligns with ongoing discussions regarding the limits of local governments' power to regulate and tax specific matters. This could raise future questions about the balance of power between state legislation and local jurisdiction, especially as new amendments or bills are introduced that may affect local governmental powers.