AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
Summary
SB1167 makes a narrow change to Tennessee’s tax code by moving a statutory deadline in Tennessee Code Annotated § 67-4-402(b)(2) from March 31 to March 1. The bill does not create a new tax or change tax rates; instead, it accelerates an existing filing, payment, or administrative deadline tied to the referenced tax provision.
Because the bill only amends one date in Title 67 and takes effect immediately upon becoming law, its practical effect is to require affected taxpayers or administrators to act earlier in the annual tax cycle. The measure appears to be a technical or administrative adjustment rather than a broad policy change.
Impact
The bill amends Tennessee Code Annotated, Title 67, by changing a deadline in § 67-4-402(b)(2) from March 31 to March 1. This alters the timing requirements for the affected tax-related obligation and may require taxpayers, preparers, or the Department of Revenue to adjust compliance and processing schedules. No other substantive tax provisions are changed.
Sentiment
There is no recorded committee transcript or vote history in the provided material, so no direct evidence of debate, support, or opposition is available. Based on the text alone, the bill appears to be a routine technical tax amendment with a limited scope, which often draws little controversy compared with broader tax policy changes.
Contention
No specific points of contention are documented in the available materials. The only potentially sensitive issue is the earlier deadline itself, which could be viewed as burdensome by affected filers or administrators if it shortens preparation time, but no legislator or stakeholder concerns are recorded here.