Tennessee House Bill HB2363

Tennessee 2025-2026 Regular Session

• Introduced: 2/2/26
• Refer: 2/5/26

Caption

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

Summary

HB2363 amends Tennessee’s privilege tax provisions for certain licensed professionals under Title 67, Chapter 4, Part 17. The bill sets the annual privilege tax at $400 for persons licensed or registered in the professions listed in § 67-4-1702(1) or (2), and $200 for persons licensed in the profession listed in § 67-4-1702(3). It also specifies that the tax is due June 1 each year and becomes delinquent if paid after that date. The bill further clarifies how the tax applies to individuals holding multiple qualifying licenses or registrations. A person with two or more taxed professions would pay no more than one privilege tax, with the amount determined by the categories of licenses held. The act takes effect upon becoming law and applies to privilege taxes due and payable after May 31, 2027.

Impact

HB2363 would amend Tennessee Code Annotated § 67-4-1703 and directly affect the state’s occupational privilege tax structure for the covered professions. It preserves the existing framework of taxing certain licensed or registered professionals while restating the annual tax amounts, payment deadline, delinquency rule, and the one-tax limitation for individuals with multiple qualifying credentials. The practical effect is on licensed professionals subject to this part of the tax code, as well as the Department of Revenue’s administration and collection of the tax.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the bill appears technical and administrative rather than controversial, focused on clarifying tax amounts and application rules for a defined group of licensed professionals.

Contention

No specific points of contention are documented in the provided record. Potential areas that could draw attention are the amount of the annual privilege tax, the June 1 due date, and the rule limiting multi-licensed individuals to a single tax payment. However, without committee discussion or votes, it is not possible to identify any actual objections or the parties raising them.