2025-2026 Regular Session • Tennessee Legislature
SB0036: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to exemption from taxes for child care agencies.
Legislative Summary
As introduced, exempts child care agencies from business tax; requires the state to annually allocate the amount of such taxes derived from child care services and received from counties and municipalities in the 2023-2024 fiscal year. - Amends TCA Title 67, Chapter 4.
Demographic Impact
Overall analysis of equity impact
80% Positive
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Bill History
1/6/2025
Filed for introduction
Senate
1/14/2025
Introduced, Passed on First Consideration
Senate
1/15/2025
Passed on Second Consideration, refer to Senate Finance, Ways & Means Committee
Senate
2/12/2025
Sponsor(s) Added.
Senate
2/18/2025
Refer to Senate F,W&M Revenue Subcommittee
Senate
4/14/2025
Action deferred in Senate Finance, Ways & Means Committee to 1st Calendar of 2026
Senate
Status Information
Current Status
Introduced(1/6/2025)
Chamber
Senate
Committee
Finance, Ways and Means(Senate)
