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

SB0844 • 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
Lowe, Baum
Last action
2026-01-08
Official status
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
Effective date
Not listed

Plain English Breakdown

The bill summary and excerpt do not provide specific information about what happens if someone misses the twelve-day deadline or how many people will be affected.

Changing Hearing Time for Tax Issues

This bill changes the number of days a person has to request a formal hearing with the Tennessee Department of Revenue from ten days to twelve days.

What This Bill Does

  • Changes the number of days a person can request a formal hearing with the Tennessee Department of Revenue from ten days to twelve days for issues related to applications, entitlements, or proposed revocations of certificates, licenses, permits, privileges, or rights under tax laws.

Who It Names or Affects

  • People who need to request a formal hearing with the Tennessee Department of Revenue about tax-related matters involving applications, entitlements, or proposed revocations of certificates, licenses, permits, privileges, or rights.

Terms To Know

Tennessee Code Annotated
The official collection of laws for the state of Tennessee.
Department of Revenue
A government agency that handles tax matters and issues licenses, permits, and other documents related to taxes in Tennessee.

Limits and Unknowns

  • The bill does not specify what happens if someone misses the twelve-day deadline.
  • It is unclear how many people will be affected by this change.

Bill History

  1. 2026-01-08 Tennessee General Assembly

    Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee

  2. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  3. 2025-02-12 Tennessee General Assembly

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

  4. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  5. 2025-02-06 Tennessee General Assembly

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

  6. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  7. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  8. 2025-02-03 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 694
By Baum

SENATE BILL 844
By Lowe

SB0844
002394
- 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 67-1-105(a)(1), is amended by
deleting "within ten (10) days" and substituting "within twelve (12) days".
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.