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HB1171 • 2026

Taxes

AN ACT to amend Tennessee Code Annotated, Title 55 and Title 67, relative to taxation.

Budget Children Taxes
Active

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

Sponsor
Williams, Johnson
Last action
2026-04-13
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The official summary does not provide details on how or when the reports must be sent, nor what specific information will be included in them.

Tennessee Tax Reporting Act

This bill amends Tennessee's tax code to include the Office of Legislative Budget Analysis as a recipient for annual reports on franchise and excise tax credits.

What This Bill Does

  • Adds the Office of Legislative Budget Analysis as a recipient for annual tax reports.
  • Modifies Title 67 of the Tennessee Code Annotated, specifically Section 67-4-2109(r)(1).

Who It Names or Affects

  • The Commissioner of Revenue in Tennessee.
  • House and Senate committees dealing with financial matters.
  • The Office of Legislative Budget Analysis.

Terms To Know

Franchise and Excise Tax Credits
Tax reductions given to businesses based on specific criteria set by the state.
Office of Legislative Budget Analysis
A department that studies budget-related issues for Tennessee's legislature.

Limits and Unknowns

  • The bill does not specify how or when these reports must be sent.
  • It is unclear what specific information will be included in the annual tax reports.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB1171

Plain English: The amendment adds a new section to Tennessee Code Annotated that allows licensed orthodontic practices to claim a nonrefundable credit against franchise and excise taxes for providing free cosmetic orthodontic care to eligible children in custody.

  • Adds a definition of 'child in custody', 'cosmetic orthodontic care', 'qualified service cost', and 'taxpayer'.
  • Establishes a tax credit for licensed orthodontists who provide free cosmetic orthodontic care to eligible children in state custody, with a maximum credit of $6,000 per child.
  • Requires prior authorization from the commissioner of children's services before providing care and sets rules for claiming the credit.
  • The exact process for applying for and receiving the tax credit is not detailed in this amendment text.
Amendment 1-0 to SB1091

Plain English: The amendment creates a new credit for Tennessee businesses that provide free cosmetic orthodontic care to certain children in state custody.

  • Adds a nonrefundable tax credit for licensed orthodontists who offer free cosmetic dental treatment to eligible children under state custody, up to $6,000 per child.
  • Requires prior approval from the Department of Children's Services before providing care and mandates that businesses claim credits based on the progress of treatment each year.
  • The amendment includes detailed rules for implementation but does not specify how these will be enforced or what happens if a business fails to comply with requirements.
  • Some technical details about tax credit calculation and record-keeping are included, which might be hard to understand without additional context.

Bill History

  1. 2026-04-13 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  2. 2026-04-01 Tennessee General Assembly

    Placed behind the budget

  3. 2026-03-31 Tennessee General Assembly

    Sponsor(s) Added.

  4. 2026-03-31 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee / Behind Budget

  5. 2026-03-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026

  6. 2026-03-24 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 3/31/2026

  7. 2026-03-23 Tennessee General Assembly

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

  8. 2026-03-23 Tennessee General Assembly

    Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  9. 2026-03-18 Tennessee General Assembly

    Placed on cal. Government Operations Committee for 3/23/2026

  10. 2026-03-18 Tennessee General Assembly

    Refer to Senate F,W&M Committee

  11. 2026-03-18 Tennessee General Assembly

    Recalled from Senate F,W&M Revenue Subcommittee

  12. 2026-03-11 Tennessee General Assembly

    Ref. to Government Operations Committee for Review - Finance, Ways & Means Committee

  13. 2025-03-18 Tennessee General Assembly

    Assigned to General Subcommittee of Senate Finance, Ways & Means Revenue Subcommittee

  14. 2025-03-12 Tennessee General Assembly

    Assigned to General Subcommittee of Senate Finance, Ways & Means Revenue Subcommittee

  15. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  16. 2025-02-12 Tennessee General Assembly

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

  17. 2025-02-12 Tennessee General Assembly

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

  18. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  19. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  20. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  21. 2025-02-05 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1091
By Johnson

HOUSE BILL 1171
By Williams

HB1171
003176
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 55
and Title 67, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-2109(r)(1), is amended by
inserting the language ", and the office of legislative budget analysis" immediately after the
language "and the senate".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.