# Tennessee HB 2324: AN ACT to amend Tennessee Code Annotated, Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21, relative to audits of refunds claimed for franchise taxes.

Tennessee HB 2324, AN ACT to amend Tennessee Code Annotated, Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21, relative to audits of refunds claimed for franchise taxes., is a 114th General Assembly (2025-2026) House bill sponsored by no sponsor on record; status failed, last action 2026-02-05 (Assigned to s/c Public Service Subcommittee) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-HB2324-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Tennessee HB 2324
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21, relative to audits of refunds claimed for franchise taxes.
- Status: failed
- Chamber: House
- Introduced: 2026-02-02
- Last action: 2026-02-05, Assigned to s/c Public Service Subcommittee
- Sponsors: no sponsor on record
- Cosponsors: 0
- Subjects: Taxes, Franchise
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- (none)

## Actions (4)

- 2026-02-05: Assigned to s/c Public Service Subcommittee (House)
- 2026-02-05: P2C, ref. to State & Local Government Committee - Finance, Ways & Means (House)
- 2026-02-04: Intro., P1C. (House)
- 2026-02-02: Filed for introduction (House)

## Bill text

- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB2324.pdf)

## Related bills

- HB 2309: AN ACT to amend Tennessee Code Annotated, Title 29 and Title 39, relative to criminal conduct. (failed)
- HB 2204: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 38, relative to compensation of law enforcement officers. (failed)
- HB 2223: AN ACT to amend Tennessee Code Annotated, Title 68, relative to fireworks. (failed)
- HB 2210: AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Title 67, Chapter 4, relative to disaster response. (failed)
- HB 2091: AN ACT to amend Tennessee Code Annotated, Title 70, Chapter 9, relative to off-highway vehicles. (failed)
- HB 2023: AN ACT to amend Tennessee Code Annotated, Section 40-24-109, relative to the victims assistance assessment. (failed)

## Sources
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB2324.pdf)

## Related
- [HB 2309: AN ACT to amend Tennessee Code Annotated, Title 29 and Title 39, relative to cr…](https://policyrisk.com/state-bill/TN-HB2309-2025-2026)
- [HB 2204: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 3…](https://policyrisk.com/state-bill/TN-HB2204-2025-2026)
- [HB 2223: AN ACT to amend Tennessee Code Annotated, Title 68, relative to fireworks.](https://policyrisk.com/state-bill/TN-HB2223-2025-2026)
- [HB 2210: AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Titl…](https://policyrisk.com/state-bill/TN-HB2210-2025-2026)
- [HB 2091: AN ACT to amend Tennessee Code Annotated, Title 70, Chapter 9, relative to off-…](https://policyrisk.com/state-bill/TN-HB2091-2025-2026)
- [HB 2023: AN ACT to amend Tennessee Code Annotated, Section 40-24-109, relative to the vi…](https://policyrisk.com/state-bill/TN-HB2023-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-HB2324-2025-2026 (as of 2026-11-01).