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HB0694 • 2026

Taxes

AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.

Taxes
Active

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

Sponsor
Baum, Lowe
Last action
2025-02-06
Official status
P2C, caption bill, held on desk - pending amdt.
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Tax Hearing Timeframe

This bill changes the time a person has to request a formal hearing with the Tennessee Department of Revenue from ten days to twelve days.

What This Bill Does

  • Extends the period for requesting a formal hearing from the commissioner of revenue from ten days to twelve days.
  • Applies this change to issues related to applications, entitlements, or proposed revocations of certificates, licenses, permits, privileges, or rights.
  • Modifies Tennessee Code Annotated, Title 67, Section 67-1-105(a)(1).

Who It Names or Affects

  • People who need to request a formal hearing with the Tennessee Department of Revenue.

Terms To Know

Tennessee Code Annotated
The official collection of laws for the state of Tennessee.
Department of Revenue
A government agency responsible for tax administration and revenue collection in Tennessee.

Limits and Unknowns

  • The bill does not specify what happens if a person misses the twelve-day deadline.
  • It is unclear how this change will affect existing cases or procedures already underway when the new law takes effect.

Bill History

  1. 2026-01-08 Tennessee General Assembly

    Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee

  2. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  3. 2025-02-12 Tennessee General Assembly

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

  4. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  5. 2025-02-06 Tennessee General Assembly

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

  6. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  7. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  8. 2025-02-03 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 844
By Lowe

HOUSE BILL 694
By Baum

HB0694
002394
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-1-105(a)(1), is amended by
deleting "within ten (10) days" and substituting "within twelve (12) days".
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.