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TennesseeHB 0635114th General Assembly (2025-2026)HouseWALLET

AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to taxation.

Sponsored By: Ryan Williams (Republican)

Became Law

Taxes, Excise

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Optional add-backs for Tennessee business taxes

Tennessee business taxpayers can now choose to add back certain amounts to state net earnings. You may add back deductions you also claimed on your federal return that Tennessee also allows, and amounts you subtracted under subdivision (8). You can make, change, or remove this add-back on any timely original or amended return for any tax year. You cannot use this election to push net earnings below what they would be without this rule. This change takes effect immediately.

Sponsors & Cosponsors

Sponsor

  • Ryan Williams

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 162 • No: 0

Senate vote • 4/14/2025

FLOOR VOTE: Third Consideration 4/14/2025

Yes: 32 • No: 0

House vote • 3/24/2025

FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/24/2025

Yes: 94 • No: 0

House vote • 3/24/2025

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 3/18/2025

HOUSE FINANCE, WAYS, AND MEANS COMMITTEE

Yes: 23 • No: 0

House vote • 3/12/2025

HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE

Yes: 13 • No: 0

Actions Timeline

  1. Pub. Ch. 343

    5/8/2025

  2. Effective date(s) 05/02/2025

    5/8/2025

  3. Signed by Governor.

    5/2/2025

  4. Transmitted to Governor for his action.

    4/21/2025House

  5. Signed by Senate Speaker

    4/17/2025Senate

  6. Enrolled; ready for sig. of H. Speaker.

    4/15/2025House

  7. Signed by H. Speaker

    4/15/2025House

  8. Senate substituted House Bill for companion Senate Bill.

    4/14/2025Senate

  9. Amendment withdrawn. (Amendment 1 - SA0371)

    4/14/2025Senate

  10. Passed Senate, Ayes 32, Nays 0

    4/14/2025Senate

  11. Received from House, Passed on First Consideration

    3/26/2025Senate

  12. Engrossed; ready for transmission to Sen.

    3/25/2025House

  13. H. adopted am. (Amendment 1 - HA0112)

    3/24/2025House

  14. Passed H., as am., Ayes 94, Nays 0, PNV 0

    3/24/2025House

  15. H. Placed on Regular Calendar for 3/24/2025

    3/20/2025House

  16. Placed on cal. Calendar & Rules Committee for 3/20/2025

    3/19/2025House

  17. Rec. for pass. if am., ref. to Calendar & Rules Committee

    3/18/2025House

  18. Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee

    3/12/2025House

  19. Placed on cal. Finance, Ways, and Means Committee for 3/18/2025

    3/12/2025House

  20. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

    3/5/2025House

  21. Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/12/2025

    2/26/2025House

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

    2/19/2025House

  23. Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025

    2/19/2025House

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

    2/5/2025House

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

    2/5/2025House

Bill Text

  • HA0112 (Substitute)

    3/24/2025

    PDF

  • Enrolled / Public Chapter

    PDF

  • Fiscal Note

    PDF

  • Introduced

    PDF

  • SA0371

    PDF

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