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SB1842 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.

Taxes
Active

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

Sponsor
Briggs, Hawk
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 does not provide details on financial impacts or savings for the state.

Reduction of Professional Tax for Attorneys

This bill reduces the annual professional tax from $400 to $200 for attorneys in Tennessee starting June 1, 2027.

What This Bill Does

  • Reduces the annual privilege tax for attorneys from $400 to $200.
  • Requires this new rate to take effect on and after June 1, 2027.
  • Updates Tennessee's tax code accordingly.

Who It Names or Affects

  • Attorneys who hold a license or registration in Tennessee.
  • Professionals with dual licenses, including attorneys and other professionals listed under § 67-4-1702(1) or (2).

Terms To Know

Privilege tax
A yearly fee that certain licensed professionals must pay to the state.
Dual licensing
When a professional is licensed in more than one profession, such as being both an attorney and another type of professional.

Limits and Unknowns

  • The bill does not specify how much money will be saved or lost by the state.
  • It only affects attorneys and other professionals listed under § 67-4-1702(3) starting June 1, 2027.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to SB1842

Plain English: The amendment reduces the fee from $400 to $200.

  • Changes the fee amount in subdivision (b)(2) of SECTION 1 from two hundred dollars ($400) to one hundred dollars ($200).

Bill History

  1. 2026-04-14 Tennessee General Assembly

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

  2. 2026-04-08 Tennessee General Assembly

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

  3. 2026-03-18 Tennessee General Assembly

    Placed behind the budget

  4. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

  5. 2026-02-24 Tennessee General Assembly

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

  6. 2026-02-17 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 2/24/2026

  7. 2026-02-10 Tennessee General Assembly

    Refer to Senate FW&M Revenue Subcommittee

  8. 2026-02-05 Tennessee General Assembly

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

  9. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  10. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  11. 2026-02-02 Tennessee General Assembly

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

  12. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  13. 2026-01-22 Tennessee General Assembly

    Introduced, Passed on First Consideration

  14. 2026-01-21 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2363
By Hawk

SENATE BILL 1842
By Briggs
SB1842
010824
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 17, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1703, is amended by deleting
subsections (a) and (b) and substituting instead:
(a)
(1) The privilege tax established by this part is:
(A) For a person licensed or registered in a profession listed in § 67-
4-1702(1) or (2), four hundred dollars ($400) annually; and
(B) For a person licensed in the profession listed in § 67-4-1702(3),
two hundred dollars ($200) annually.
(2) The privilege tax is due and payable on June 1 of each year. Taxes
paid after June 1 are delinquent.
(b) A person who is licensed or registered for two (2) or more professions taxed
pursuant to this part is not required to pay more than one (1) tax:
(1) In the amount of four hundred dollars ($400) for a person licensed or
registered for two (2) or more professions listed in § 67-4-1702(1) or (2); or
(2) In the amount of two hundred dollars ($400) for a person licensed for
the profession listed in § 67-4-1702(3) and licensed or registered in one (1) or
more professions listed in § 67-4-1702(1) or (2).
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it,
and applies to privilege taxes due and payable after May 31, 2027.