Tennessee · 114th Regular Session (2025-2026) · Bill

HB 2324: Taxes, Franchise - As introduced, requires the comptroller of the treasury to conduct a financial audit of all franchise tax refunds claimed and received for the prior fiscal year, with the audit results to be made available on the comptroller's website; requires all franchise tax refunds paid be open to public inspection as a public record under the public records law. - Amends TCA Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21.

In committee Last action February 5, 2026: P2C, ref. to State & Local Government Committee - Finance, Ways & Means

Plain-language summary

HB 2324 is a bill introduced in the Tennessee House on February 2, 2026. According to its official title, it concerns: Taxes, Franchise - As introduced, requires the comptroller of the treasury to conduct a financial audit of all franchise tax refunds claimed and received for the prior fiscal year, with the audit results to be made available on the comptroller's website; requires all franchise tax refunds paid be open to public inspection as a public record under the public records law. - Amends TCA Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21. Primary sponsor: Larry Miller (Democratic). Most recent recorded action (February 5, 2026): P2C, ref. to State & Local Government Committee - Finance, Ways & Means.

Sponsors

Primary sponsor: Larry Miller (Democratic).