Tennessee Senate Bill SB0752

Tennessee 2025-2026 Regular Session

• Introduced: 2/4/25

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.

Summary

SB0752 makes a narrow change to Tennessee’s Business Tax Act by shortening a filing or compliance deadline in Tennessee Code Annotated, Section 67-4-715(g). The bill replaces the current reference to "two (2) calendar months" with "sixty (60) calendar days," which standardizes the time period in days rather than months. The act is set to take effect on July 1, 2025. Because the bill only amends one subsection of the Business Tax Act, it appears to be a technical or administrative update rather than a broad policy change. Its practical effect is to clarify timing requirements for businesses subject to the statute and to align the deadline language with a fixed day count.

Impact

The bill amends Tennessee Code Annotated Title 67, Chapter 4, Part 7, specifically Section 67-4-715(g), affecting businesses subject to the state’s Business Tax Act. By changing the deadline from "two calendar months" to "sixty calendar days," it may slightly alter the exact due date depending on the calendar months involved, while also reducing ambiguity in how the deadline is calculated. The change impacts taxpayers, business owners, and any administrators enforcing business tax compliance.

Sentiment

There is no recorded committee discussion or vote history in the provided materials, so the available context suggests the bill was treated as a routine technical measure. The absence of debate or recorded opposition indicates the proposal was likely viewed as a straightforward clarification to business tax administration rather than a controversial policy shift.

Contention

No specific points of contention are documented in the provided transcripts or voting history. If any concerns existed, they would likely have centered on the practical effect of changing a deadline from a month-based measure to a day-based measure, including whether the new language could shorten or lengthen compliance time in certain cases. However, no legislator, committee member, or stakeholder position is available here to confirm any dispute.