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

SB 439: Taxes, Excise - As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006.

In committee Last action May 8, 2025: Comp. became Pub. Ch. 343

Plain-language summary

SB 439 is a bill introduced in the Tennessee Senate on January 28, 2025. According to its official title, it concerns: Taxes, Excise - As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006. Primary sponsor: Powers. Most recent recorded action (May 8, 2025): Comp. became Pub. Ch. 343.

Sponsors

Primary sponsor: Powers.