AN ACT to amend Tennessee Code Annotated, Title 55 and Title 67, relative to taxation.
Summary
SB1091 makes a narrow amendment to Tennessee’s tax law governing the distribution of certain tax-related information or reports. Specifically, it changes Tennessee Code Annotated Section 67-4-2109(r)(1) to add the Office of Legislative Budget Analysis to a list of entities that already includes the House and the Senate. The bill does not create a new tax, change a tax rate, or alter taxpayer obligations; instead, it expands who is entitled to receive the referenced material under existing law.
The practical effect is to give the legislature’s budget analysis office the same access or notice as the House and Senate under the cited statute. Because the bill amends only one subsection and takes effect immediately upon becoming law, its legal impact is limited and administrative in nature. It appears to be a technical or procedural change within the state’s tax administration framework rather than a substantive tax policy measure.
Impact
SB1091 amends Tennessee Code Annotated Section 67-4-2109(r)(1) by adding the Office of Legislative Budget Analysis to the list of recipients alongside the House and Senate. This changes state law only in a limited way by expanding access or inclusion for a legislative support office in an existing tax-related reporting or notification provision. It does not directly affect taxpayers, tax rates, or revenue collection, but it does affect how information is shared within state government.
Sentiment
There is no recorded committee transcript or vote history in the provided materials, so there is no documented debate or opposition to gauge. Based on the text alone, the bill appears to be a routine, low-profile administrative amendment with no obvious policy controversy. The absence of recorded votes or discussion suggests it was likely treated as a technical measure rather than a contentious tax bill.
Contention
No specific points of contention are evident from the available record. The only substantive change is the addition of the Office of Legislative Budget Analysis to an existing list, which is unlikely to be controversial on its face. If any concern existed, it would most likely relate to legislative access to tax-related information or the scope of reporting obligations, but no such objections are documented in the provided materials.