AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
Summary
HB0118 is a narrow tax-related bill that amends Tennessee Code Annotated, Title 67, by changing a statutory date from 2030 to 2031 in Section 67-6-106. Based on the text provided, the bill does not create a new tax, rate, exemption, or program; it simply extends an existing provision’s expiration or effective date by one year.
The practical effect is to keep the referenced tax law in place for an additional year before the prior date would have taken effect. Because the bill is limited to a single date change, its legal impact is confined to the specific tax statute in Title 67 that it amends, and it affects taxpayers, administrators, and any parties governed by that provision only to the extent that the underlying tax rule remains operative through 2031 instead of 2030.
There is no committee transcript or recorded vote information provided, so there is no documented debate or public sentiment in the materials supplied. The bill’s language suggests a routine technical or extension measure rather than a controversial policy change.
No specific points of contention are apparent from the bill text alone. If there were concerns, they would likely center on whether the underlying tax provision should continue for another year, but the available record does not show any opposition, amendments, or substantive discussion.
Impact
HB0118 amends Tennessee Code Annotated, Section 67-6-106, by replacing the date "2030" with "2031." This extends the operation or sunset of the referenced tax provision by one year and leaves the rest of Title 67 unchanged. The bill affects the administration of the specific tax statute it references, but does not otherwise alter tax rates, eligibility, or enforcement rules in the text provided.
Sentiment
No committee discussion or vote history is included, so the record does not show a clear public or legislative sentiment. The bill appears to have been treated as a straightforward technical tax extension, with no visible controversy in the materials provided.
Contention
The only plausible point of contention would be whether the underlying tax provision should remain in effect through 2031 rather than ending in 2030. However, the provided materials contain no recorded objections, amendments, or debate, so no specific opposing viewpoints can be identified.