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HB0526 • 2026

Taxes, Business

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Williams, Yager
Last action
2025-04-09
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide details about the commissioner's power to adjust the due date or specify how many businesses will be affected. The official source does not mention these points.

Business Tax Return Due Date Change

This bill changes when businesses must file their tax returns by shortening the due date from two calendar months to sixty calendar days after the end of their business period.

What This Bill Does

  • Changes the deadline for filing a business tax return to be at least 60 calendar days after the end of the business period, instead of two calendar months.

Who It Names or Affects

  • Businesses that file taxes in Tennessee.

Terms To Know

calendar days
The number of days counted from one date to another without considering the month or year.
business period
A specific time frame, like a fiscal year, that businesses use for accounting and tax purposes.

Limits and Unknowns

  • The bill does not specify what happens if the commissioner needs to change the due date.
  • It is unclear how many businesses will be affected by this change.

Bill History

  1. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  2. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  3. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  4. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  5. 2025-03-11 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ negative recommendation, as amended

  6. 2025-03-05 Tennessee General Assembly

    Placed behind the budget

  7. 2025-03-04 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025

  8. 2025-02-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

  9. 2025-02-25 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  10. 2025-02-25 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  11. 2025-02-24 Tennessee General Assembly

    Sponsor(s) withdrawn.

  12. 2025-02-24 Tennessee General Assembly

    Sponsor change.

  13. 2025-02-24 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  15. 2025-02-12 Tennessee General Assembly

    Sponsor change.

  16. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  17. 2025-02-11 Tennessee General Assembly

    Sponsor(s) Added.

  18. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  19. 2025-02-06 Tennessee General Assembly

    Sponsor(s) Added.

  20. 2025-02-05 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  21. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  22. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  23. 2025-01-29 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 752
By Yager

HOUSE BILL 526
By Williams

HB0526
001402
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 7, relative to the Business Tax Act.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-715(g), is amended by deleting
"two (2) calendar months" and substituting instead "sixty (60) calendar days".
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.