KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

HB2363 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.

Taxes
Active

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

Sponsor
Hawk, Briggs
Last action
2026-04-08
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 source does not provide information on how the reduction will affect local government revenue or what happens to taxes already due before June 1, 2027.

Reduction in Professional Privilege Tax for Attorneys

This act reduces the annual professional privilege tax for attorneys from $400 to $200 starting June 1, 2027.

What This Bill Does

  • Changes the amount of the annual professional privilege tax for attorneys from $400 to $200.
  • Requires that this new tax rate applies to taxes due and payable after May 31, 2027.

Who It Names or Affects

  • Attorneys who are required to pay an annual professional privilege tax.

Terms To Know

Professional Privilege Tax
A yearly fee that certain professionals must pay as a condition of their license or registration in Tennessee.

Limits and Unknowns

  • The bill does not specify how the reduction will affect local government revenue.
  • It is unclear what happens to taxes already due before June 1, 2027.

Amendments

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

Amendment 1-0 to SB1842

Plain English: The amendment reduces the fee from $400 to $200.

  • Changes the fee amount in subdivision (b)(2) of SECTION 1 from two hundred dollars ($400) to one hundred dollars ($200).

Bill History

  1. 2026-04-08 Tennessee General Assembly

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

  2. 2026-03-18 Tennessee General Assembly

    Placed behind the budget

  3. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

  4. 2026-02-24 Tennessee General Assembly

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

  5. 2026-02-17 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 2/24/2026

  6. 2026-02-10 Tennessee General Assembly

    Refer to Senate FW&M Revenue Subcommittee

  7. 2026-02-05 Tennessee General Assembly

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

  8. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  9. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  10. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  11. 2026-02-02 Tennessee General Assembly

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

  12. 2026-01-22 Tennessee General Assembly

    Introduced, Passed on First Consideration

  13. 2026-01-21 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1842
By Briggs

HOUSE BILL 2363
By Hawk
HB2363
010824
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 17, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1703, is amended by deleting
subsections (a) and (b) and substituting instead:
(a)
(1) The privilege tax established by this part is:
(A) For a person licensed or registered in a profession listed in § 67-
4-1702(1) or (2), four hundred dollars ($400) annually; and
(B) For a person licensed in the profession listed in § 67-4-1702(3),
two hundred dollars ($200) annually.
(2) The privilege tax is due and payable on June 1 of each year. Taxes
paid after June 1 are delinquent.
(b) A person who is licensed or registered for two (2) or more professions taxed
pursuant to this part is not required to pay more than one (1) tax:
(1) In the amount of four hundred dollars ($400) for a person licensed or
registered for two (2) or more professions listed in § 67-4-1702(1) or (2); or
(2) In the amount of two hundred dollars ($400) for a person licensed for
the profession listed in § 67-4-1702(3) and licensed or registered in one (1) or
more professions listed in § 67-4-1702(1) or (2).
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it,
and applies to privilege taxes due and payable after May 31, 2027.