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SB0526 • 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
Stevens, Todd
Last action
2026-04-14
Official status
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on the consequences of unauthorized signing or how authorized representatives are chosen, leaving these points as limits and unknowns.

Business Tax Return Extensions

This bill allows an authorized representative to sign a request for an extension to file a business tax return.

What This Bill Does

  • Changes the rule for requesting an extension to file a business tax return.
  • Updates Tennessee's tax code to allow the request to be signed by an authorized representative.

Who It Names or Affects

  • Businesses that need to file tax returns in Tennessee
  • Authorized representatives of businesses

Terms To Know

authorized representative
A person or company officially allowed to act on behalf of another person or business.

Limits and Unknowns

  • The bill does not specify how the authorized representative is chosen.
  • It's unclear what happens if an unauthorized person signs for a business.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  2. 2026-04-01 Tennessee General Assembly

    Failed in State & Local Government Committee

  3. 2026-03-25 Tennessee General Assembly

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

  4. 2026-03-25 Tennessee General Assembly

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

  5. 2026-03-24 Tennessee General Assembly

    Sponsor(s) withdrawn.

  6. 2026-03-18 Tennessee General Assembly

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

  7. 2026-03-18 Tennessee General Assembly

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

  8. 2026-03-11 Tennessee General Assembly

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

  9. 2026-03-11 Tennessee General Assembly

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

  10. 2026-03-05 Tennessee General Assembly

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

  11. 2026-01-21 Tennessee General Assembly

    Sponsor(s) Added.

  12. 2025-04-17 Tennessee General Assembly

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

  13. 2025-04-14 Tennessee General Assembly

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

  14. 2025-04-14 Tennessee General Assembly

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

  15. 2025-03-19 Tennessee General Assembly

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

  16. 2025-03-18 Tennessee General Assembly

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

  17. 2025-03-12 Tennessee General Assembly

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

  18. 2025-03-11 Tennessee General Assembly

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

  19. 2025-03-11 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  20. 2025-03-11 Tennessee General Assembly

    Ref. to State & Local Government Committee

  21. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  22. 2025-02-12 Tennessee General Assembly

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

  23. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  24. 2025-02-06 Tennessee General Assembly

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

  25. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  26. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  27. 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 
HOUSE BILL 889
By Todd

SENATE BILL 526
By Stevens

SB0526
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.