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SB1328 • 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
Yarbro, Towns
Last action
2025-03-18
Official status
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
Effective date
Not listed

Plain English Breakdown

The official summary does not mention updating the state law, only changing the reporting date.

Changing Aviation Fuel Tax Reporting Deadline

This bill changes the deadline for reporting aviation fuel tax revenues from December 31 to January 15.

What This Bill Does

  • Changes the date by which Tennessee's Department of Finance and Administration must report aviation fuel tax revenue.
  • Moves the reporting deadline from December 31 to January 15 each year.

Who It Names or Affects

  • The Department of Finance and Administration in Tennessee
  • Committees responsible for finance-related matters and transportation

Terms To Know

Aviation fuel tax revenue
Money collected from taxes on aviation fuel.
Department of Finance and Administration
The state agency responsible for managing Tennessee's finances.

Limits and Unknowns

  • Does not specify the consequences if the report is submitted late.
  • Does not provide details on how this change will affect other parts of the tax process.

Bill History

  1. 2025-03-18 Tennessee General Assembly

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

  2. 2025-03-11 Tennessee General Assembly

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

  3. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  4. 2025-02-12 Tennessee General Assembly

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

  5. 2025-02-12 Tennessee General Assembly

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

  6. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  7. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  8. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  9. 2025-02-06 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1183
By Towns

SENATE BILL 1328
By Yarbro

SB1328
003123
- 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 67-6-217(d), is amended by deleting
"December 31" and substituting instead "January 15".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.