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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 Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

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.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Ken YagerPrimary sponsorRepublicanSenate12

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025
  2. Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025
  3. Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025
  4. Refer to Senate Finance, Ways & Means Committee w/ negative recommendation, as amended
  5. Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025
  6. Refer to Senate F,W&M Revenue Subcommittee
  7. Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
  8. Introduced, Passed on First Consideration
  9. Filed for introduction

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source