The first regular session of the 114th General Assembly began on January 14, 2025. The next day, Governor Bill Lee announced an extraordinary or "special" legislative session to address educational scholarship program...more
4/25/2025
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As originally enacted, 2024 Public Chapter 950 provides that if a taxpayer paid the franchise tax based upon the minimum measure tax base found at Tenn. Code Ann. Section 67-4-2108, then the Tennessee Department of Revenue...more
Commissioner of the Tennessee Department of Revenue (Department), David Gerregano, recently testified before the Revenue Subcommittee of the Senate Finance, Ways and Means Committee, regarding the Department's proposed...more