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SB1091 • 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
Johnson, Williams
Last action
2026-04-20
Official status
Assigned to General Subcommittee of Senate Finance, Ways and Means
Effective date
Not listed

Plain English Breakdown

The official summary does not specify that the bill requires separate submission to both the House and Senate committees, only mentioning the addition of the Office of Legislative Budget Analysis as a recipient.

Tennessee Tax Reporting Act

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

What This Bill Does

  • Adds the Office of Legislative Budget Analysis as a recipient of annual tax credit reports.
  • Modifies Title 67, Section 67-4-2109(r)(1) in Tennessee Code Annotated to include the new requirement.

Who It Names or Affects

  • The Commissioner of Revenue
  • House and Senate Committees on Finance-Related Matters
  • Office of Legislative Budget Analysis

Terms To Know

Franchise and Excise Tax Credits
Tax reductions given to businesses based on specific criteria.
Legislative Budget Analysis Office
An office that analyzes budget-related information for the Tennessee legislature.

Limits and Unknowns

  • The bill does not specify how much additional work this will create for the Commissioner of Revenue.
  • It is unclear if there are any costs associated with sending these reports to an additional recipient.

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 amount of $6,000 per child.
  • Requires prior authorization from the commissioner of children's services before providing care and mandates repayment if treatment is discontinued early.
  • The amendment text does not specify how the tax credit will be enforced or monitored beyond requiring certification by the Department of Children's Services.
Amendment 1-0 to SB1091

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.

  • Licensed orthodontists can receive tax credits of up to $6,000 per child if they provide free cosmetic orthodontic care to eligible children who are wards or non-wards of the state under the age of 19 and receiving services from DCS.
  • Taxpayers must get prior authorization from the commissioner of children's services before providing care and maintain records as required by the department of revenue.
  • Unused tax credits can be carried forward for up to ten years.
  • The exact process for claiming the credit, including certification requirements, will be established through rules promulgated by the departments involved.

Bill History

  1. 2026-04-20 Tennessee General Assembly

    Assigned to General Subcommittee of Senate Finance, Ways and Means

  2. 2026-04-16 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  3. 2026-04-15 Tennessee General Assembly

    Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

  4. 2026-04-14 Tennessee General Assembly

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

  5. 2026-04-13 Tennessee General Assembly

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

  6. 2026-04-01 Tennessee General Assembly

    Placed behind the budget

  7. 2026-03-31 Tennessee General Assembly

    Sponsor(s) Added.

  8. 2026-03-31 Tennessee General Assembly

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

  9. 2026-03-25 Tennessee General Assembly

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

  10. 2026-03-24 Tennessee General Assembly

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

  11. 2026-03-23 Tennessee General Assembly

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

  12. 2026-03-23 Tennessee General Assembly

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

  13. 2026-03-18 Tennessee General Assembly

    Refer to Senate F,W&M Committee

  14. 2026-03-18 Tennessee General Assembly

    Recalled from Senate F,W&M Revenue Subcommittee

  15. 2026-03-18 Tennessee General Assembly

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

  16. 2026-03-11 Tennessee General Assembly

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

  17. 2025-03-18 Tennessee General Assembly

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

  18. 2025-03-12 Tennessee General Assembly

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

  19. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  20. 2025-02-12 Tennessee General Assembly

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

  21. 2025-02-12 Tennessee General Assembly

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

  22. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  23. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  24. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  25. 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 
HOUSE BILL 1171
By Williams

SENATE BILL 1091
By Johnson

SB1091
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.