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

SB 752: Taxes, Business - As introduced, authorizes the commissioner of revenue to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period for purposes of the commissioner changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year. - Amends TCA Title 67, Chapter 4, Part 7.

In committee Last action April 17, 2025: Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

Plain-language summary

SB 752 is a bill introduced in the Tennessee Senate on February 4, 2025. According to its official title, it concerns: Taxes, Business - As introduced, authorizes the commissioner of revenue to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period for purposes of the commissioner changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year. - Amends TCA Title 67, Chapter 4, Part 7. Primary sponsor: Ken Yager (Republican). Most recent recorded action (April 17, 2025): Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025.

Sponsors

Primary sponsor: Ken Yager (Republican).