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SB0752 • 2026

Taxes, Business

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.

Taxes
Active

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

Sponsor
Yager, Williams
Last action
2025-04-17
Official status
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on whether the commissioner can adjust the due date further or how the code will be updated officially.

Business Tax Return Due Date Change

This bill changes the deadline for filing a business tax return to be at least sixty calendar days after the end of the business period.

What This Bill Does

  • Changes the deadline for filing a business tax return to be at least sixty (60) calendar days, instead of two calendar months, after the end of the business period.

Who It Names or Affects

  • Businesses that file taxes in Tennessee

Terms To Know

calendar days
The number of days counted from the start date, including weekends and holidays.
business period
A specific time frame set by a business for accounting purposes.

Limits and Unknowns

  • Does not specify how businesses will be notified about changes to their due dates.
  • The bill's full impact on taxpayers is unclear until it becomes law and the commissioner of revenue implements any necessary adjustments.

Bill History

  1. 2025-04-17 Tennessee General Assembly

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

  2. 2025-04-14 Tennessee General Assembly

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

  3. 2025-04-14 Tennessee General Assembly

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

  4. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  5. 2025-03-11 Tennessee General Assembly

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

  6. 2025-03-05 Tennessee General Assembly

    Placed behind the budget

  7. 2025-03-04 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025

  8. 2025-02-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

  9. 2025-02-25 Tennessee General Assembly

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

  10. 2025-02-25 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  11. 2025-02-24 Tennessee General Assembly

    Sponsor(s) withdrawn.

  12. 2025-02-24 Tennessee General Assembly

    Sponsor change.

  13. 2025-02-24 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  15. 2025-02-12 Tennessee General Assembly

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

  16. 2025-02-12 Tennessee General Assembly

    Sponsor change.

  17. 2025-02-11 Tennessee General Assembly

    Sponsor(s) Added.

  18. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  19. 2025-02-06 Tennessee General Assembly

    Sponsor(s) Added.

  20. 2025-02-05 Tennessee General Assembly

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

  21. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  22. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  23. 2025-01-29 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 526
By Scarbrough

SENATE BILL 752
By Yager

SB0752
001402
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 7, relative to the Business Tax Act.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-715(g), is amended by deleting
"two (2) calendar months" and substituting instead "sixty (60) calendar days".
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.