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HB0889 • 2026

Taxes

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

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Todd, Stevens
Last action
2026-04-01
Official status
Failed in State & Local Government Committee
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide specific details on how many businesses will be affected or if it makes it easier for authorized representatives to help with deadlines.

Business Tax Return Extensions

This bill allows businesses to request an extension for filing their tax return by having an authorized representative sign the request.

What This Bill Does

  • Changes a part of Tennessee Code that allows business tax return extensions to be signed by either the person or their authorized representative.

Who It Names or Affects

  • Businesses in Tennessee
  • Authorized representatives who can now sign extension requests

Terms To Know

Tax Return Extension
A request made by a business to have more time to file their tax return.
Authorized Representative
Someone who is allowed to act on behalf of another person or business for legal purposes, like signing documents.

Limits and Unknowns

  • The bill did not pass and was stopped in the State & Local Government Committee.
  • It does not specify how many businesses will be affected by this change.

Bill History

  1. 2026-04-01 Tennessee General Assembly

    Failed in State & Local Government Committee

  2. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  3. 2026-03-25 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/31/2026

  4. 2026-03-24 Tennessee General Assembly

    Sponsor(s) withdrawn.

  5. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  6. 2026-03-18 Tennessee General Assembly

    Rec for pass if am by s/c ref. to State & Local Government Committee

  7. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/18/2026

  8. 2026-03-11 Tennessee General Assembly

    Action Def. in s/c Cities & Counties Subcommittee to 3/18/2026

  9. 2026-03-05 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

  10. 2026-01-21 Tennessee General Assembly

    Sponsor(s) Added.

  11. 2025-04-17 Tennessee General Assembly

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

  12. 2025-04-14 Tennessee General Assembly

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

  13. 2025-04-14 Tennessee General Assembly

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

  14. 2025-03-19 Tennessee General Assembly

    Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee

  15. 2025-03-18 Tennessee General Assembly

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

  16. 2025-03-12 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/19/2025

  17. 2025-03-11 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  18. 2025-03-11 Tennessee General Assembly

    Ref. to State & Local Government Committee

  19. 2025-03-11 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2025

  20. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  21. 2025-02-12 Tennessee General Assembly

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

  22. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2025-02-06 Tennessee General Assembly

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

  24. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  25. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  26. 2025-01-30 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 526
By Stevens

HOUSE BILL 889
By Todd

HB0889
001888
- 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 67-4-718(b), is amended by deleting
the language "signed," and substituting instead the language "signed by the person or the
person's authorized representative,".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.