2025-2026 Regular Session • Tennessee Legislature
SB0439: AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to taxation.
Legislative Summary
As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006.
Demographic Impact
Overall analysis of equity impact
60% Positive
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Bill History
1/28/2025
Filed for introduction
Senate
2/10/2025
Introduced, Passed on First Consideration
Senate
2/12/2025
Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
Senate
2/18/2025
Refer to Senate F,W&M Revenue Subcommittee
Senate
3/4/2025
Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025
Senate
3/11/2025
Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended
Senate
3/25/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025
Senate
4/1/2025
Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025
Senate
4/1/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/8/2025
Senate
4/8/2025
Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
Senate
4/11/2025
Placed on Senate Regular Calendar for 4/14/2025
Senate
4/14/2025
Sponsor(s) Added.
Senate
4/14/2025
Companion House Bill substituted
Senate
5/8/2025
Comp. became Pub. Ch. 343
Amendments
SA0371
Amendment 1-0 to SB0439
4/8/2025Not Adopted
Roll Call Votes
SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
4/8/2025
10
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Status Information
Current Status
Passed(5/8/2025)
Chamber
Senate
