All Revenue Legislation - Tennessee
HB3863
Latest Action: 06/06/2008 - Public Chapter 1057 Bill Text Companion Bill SB3934. Budget Procedures - Establishes the county revenue partnership fund; requires Tennessee advisory commission on intergovernmental relations to study provisions of this act. - Amends TCA Title 67. Fiscal Summary for *HB3863 / SB3934 Increase State Expenditures - Exceeds $1,000,000 Increase Local Revenue - Exceeds $1,000,000 Other Fiscal Impact - The amount of increased state expenditures and increased local revenue is contingent upon the amount appropriated by the General Assembly. Bill Summary for *HB3863 / SB3934 This bill establishes a separate account within the state general fund, to be known as the "county revenue partnership fund." The county revenue partnership fund would be subject to annual appropriation at a level to be determined by the general assembly, but would not exceed the amount distributed to municipalities [...] show full description Comment on Bill SB3934
Latest Action: 06/06/2008 - Companion became Public Chapter 1057 Bill Text Companion Bill HB3863. Budget Procedures - Establishes the county revenue partnership fund; requires Tennessee advisory commission on intergovernmental relations to study provisions of this act. - Amends TCA Title 67. Fiscal Summary for SB3934 / *HB3863 Increase State Expenditures - Exceeds $1,000,000 Increase Local Revenue - Exceeds $1,000,000 Other Fiscal Impact - The amount of increased state expenditures and increased local revenue is contingent upon the amount appropriated by the General Assembly. Bill Summary for SB3934 / *HB3863 This bill establishes a separate account within the state general fund, to be known as the "county revenue partnership fund." The county revenue partnership fund would be subject to annual appropriation at a level to be determined by the general assembly, but would not exceed the amount distributed to municipalities [...] show full description HB3523
Latest Action: 05/14/2008 - Placed on Subcommittee Calendar Budget of Finance, Ways and Means for 05/19/2008 Bill Text Companion Bill SB3759. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for HB3523 / *SB3759(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for HB3523 / *SB3759 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...] show full description HB3194
Latest Action: 01/24/2008 - Passed second consideration, caption bill, held on desk - pending amdt. Bill Text Comptroller, State - Requires report from comptroller and commissioner of revenue regarding economic impact and fiscal effect of the Convention Center and Tourism Development Financing Act of 1998 be delivered to entire membership of house and senate finance, ways and means committees instead of being delivered only to committee chairpersons. - Amends TCA Title 4, Chapter 3; Title 7 and Title 13. Fiscal Summary for *HB3194 / SB3712Increase State Expenditures - Not Significant SB3712
Latest Action: 01/23/2008 - Passed second consideration, Referred to Senate Finance, Ways and Means Comm. Bill Text Comptroller, State - Requires report from comptroller and commissioner of revenue regarding economic impact and fiscal effect of the Convention Center and Tourism Development Financing Act of 1998 be delivered to entire membership of house and senate finance, ways and means committees instead of being delivered only to committee chairpersons. - Amends TCA Title 4, Chapter 3; Title 7 and Title 13. Fiscal Summary for SB3712 / *HB3194Increase State Expenditures - Not Significant SB3759
Latest Action: 05/19/2008 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Companion Bill HB3523. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for *SB3759 / HB3523(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for *SB3759 / HB3523 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...] show full description Latest Action: 06/01/2007 - Companion became Public Chapter 234 Bill Text Taxes, Litigation - Increases allocation of revenue from litigation tax to criminal injuries compensation fund from 15.8471 percent to 24.0020 percent and reduces allocation to general fund from 40.3051 percent to 32.1502 percent effective August 1, 2007. - Amends TCA Section 67-4-606. Fiscal Summary for *HB2352 / SB2327Increase State Revenues - $1,950,000 - FY07-08 / Criminal Injuries Compensation Fund $2,125,000 - FY08-09 / Criminal Injuries Compensation Fund Decrease State Revenues - $1,950,000 - FY07-08 / General Fund $2,125,000 - FY08-09 / General Fund SB2327
Latest Action: 06/01/2007 - Public Chapter 234 Bill Text Taxes, Litigation - Increases allocation of revenue from litigation tax to criminal injuries compensation fund from 15.8471 percent to 24.0020 percent and reduces allocation to general fund from 40.3051 percent to 32.1502 percent effective August 1, 2007. - Amends TCA Section 67-4-606. Fiscal Summary for SB2327 / *HB2352Increase State Revenues - $1,950,000 - FY07-08 / Criminal Injuries Compensation Fund $2,125,000 - FY08-09 / Criminal Injuries Compensation Fund Decrease State Revenues - $1,950,000 - FY07-08 / General Fund $2,125,000 - FY08-09 / General Fund HB1906
Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means to 6/7/2007 Bill Text Companion Bill SB1686. Taxes, Sales - States explicitly that sales tax exemption for gasoline and diesel fuel used for agricultural purposes, as provided by 67-6-329(a)(1), also applies to gasoline and diesel fuel used by loggers for off-road purposes. - Amends TCA Title 67, Chapter 3 and Title 67, Chapter 6. Fiscal Summary for HB1906 / *SB1686(CORRECTED) Decrease State Revenues - $65,000 / Highway Fund $2,000 / General Fund Decrease Local Govt. Revenues - $23,000 Bill Summary for HB1906 / *SB1686 Present law imposes a tax of 20 cents per gallon on gasoline. A person who uses any taxable gasoline for agricultural purposes on which the gasoline tax has been paid is entitled to a refund of the gasoline tax, except 1 cent per gallon. Present law defines "agricultural purposes" as operating tractors or other farm [...] show full description HB1773
Latest Action: 03/07/2007 - Assigned to Subcommittee Local Government of S&LG Bill Text Companion Bill SB1115. Taxes - Provides that, with respect to certain municipalities, state shared tax revenues shall be paid directly to the municipality in lieu of paying such revenues indirectly through the county trustee to the municipality. - Amends TCA Title 9, Chapter 4. Fiscal Summary for HB1773 / *SB1115 Increase State Expenditures - $29,000/One-Time Other Fiscal Impact - There would be no net change in local government revenues according to the provisions of this bill. There would be a shift of approximately $1,650,000 from Shelby County to municipalities within the county during FY07-08 and a shift of approximately $2,750,000 in FY08-09 and thereafter. Bill Summary for HB1773 / *SB1115 This bill requires that all state-shared taxes and state-collected revenues that are allocated by law to any municipality in Shelby County be paid [...] show full description HB1784
Latest Action: 05/15/2007 - Companion became Public Chapter 107 Bill Text Companion Bill SB0519. County Government - Authorizes certain counties to establish and operate emergency medical services and to charge fees or rates for such services. - Amends TCA Title 5, Chapter 16, Part 1. Fiscal Summary for HB1784 / *SB0519 Increase Local Govt. Revenues - Exceeds $100,000/Permissive Increase Local Govt. Expenditures - Exceeds $100,000/Permissive Bill Summary for HB1784 / *SB0519 Present law authorizes counties to establish urban-type public facilities in any area within their borders, and to charge fees, rates and charges for such facilities. Urban type public facilities include sanitary and storm sewer lines and facilities, plants for the collection, treatment and disposal of sewage and waste matter, facilities and plants for the incineration or other disposal of garbage, trash, ashes [...] show full description HB1241
Latest Action: 03/07/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Companion Bill SB1139. Revenue - Enacts the "Property Tax Refund Act." - Amends TCA Title 4, Chapter 3, Part 10; Title 9, Chapter 9, Part 1 and Title 67. Fiscal Summary for HB1241 / *SB1139 Increase State Expenditures - Not Significant Increase Local Govt. Expenditures - Exceeds $100,000* Other Fiscal Impact - There will be a decrease in local government revenues based upon the provisions of the bill. The magnitude of such decrease will vary each year according to the amount of surplus property tax revenue statewide. Due to such unknowns, quantification of the precise decrease is difficult but is estimated to exceed $1,000,000 statewide. Bill Summary for HB1241 / *SB1139 This bill requires the state funding board to estimate during the present fiscal year the amount of revenue the state will receive for fiscal year 2009-2010 and [...] show full description SB1686
Latest Action: 05/09/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Companion Bill HB1906. Taxes, Sales - States explicitly that sales tax exemption for gasoline and diesel fuel used for agricultural purposes, as provided by 67-6-329(a)(1), also applies to gasoline and diesel fuel used by loggers for off-road purposes. - Amends TCA Title 67, Chapter 3 and Title 67, Chapter 6. Fiscal Summary for *SB1686 / HB1906(CORRECTED) Decrease State Revenues - $65,000 / Highway Fund $2,000 / General Fund Decrease Local Govt. Revenues - $23,000 Bill Summary for *SB1686 / HB1906 Present law imposes a tax of 20 cents per gallon on gasoline. A person who uses any taxable gasoline for agricultural purposes on which the gasoline tax has been paid is entitled to a refund of the gasoline tax, except 1 cent per gallon. Present law defines "agricultural purposes" as operating tractors or other farm [...] show full description SB1139
Latest Action: 02/12/2007 - Passed second consideration, Referred to Senate S&L Govt. Comm. Bill Text Companion Bill HB1241. Revenue - Enacts the "Property Tax Refund Act." - Amends TCA Title 4, Chapter 3, Part 10; Title 9, Chapter 9, Part 1 and Title 67. Fiscal Summary for *SB1139 / HB1241 Increase State Expenditures - Not Significant Increase Local Govt. Expenditures - Exceeds $100,000* Other Fiscal Impact - There will be a decrease in local government revenues based upon the provisions of the bill. The magnitude of such decrease will vary each year according to the amount of surplus property tax revenue statewide. Due to such unknowns, quantification of the precise decrease is difficult but is estimated to exceed $1,000,000 statewide. Bill Summary for *SB1139 / HB1241 This bill requires the state funding board to estimate during the present fiscal year the amount of revenue the state will receive for fiscal year 2009-2010 and [...] show full description SB1115
Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Companion Bill HB1773. Taxes - Provides that, with respect to certain municipalities, state shared tax revenues shall be paid directly to the municipality in lieu of paying such revenues indirectly through the county trustee to the municipality. - Amends TCA Title 9, Chapter 4. Fiscal Summary for *SB1115 / HB1773 Increase State Expenditures - $29,000/One-Time Other Fiscal Impact - There would be no net change in local government revenues according to the provisions of this bill. There would be a shift of approximately $1,650,000 from Shelby County to municipalities within the county during FY07-08 and a shift of approximately $2,750,000 in FY08-09 and thereafter. Bill Summary for *SB1115 / HB1773 This bill requires that all state-shared taxes and state-collected revenues that are allocated by law to any municipality in Shelby County be paid [...] show full description SB0519
Latest Action: 05/15/2007 - Public Chapter 107 Bill Text Companion Bill HB1784. County Government - Authorizes certain counties to establish and operate emergency medical services and to charge fees or rates for such services. - Amends TCA Title 5, Chapter 16, Part 1. Fiscal Summary for *SB0519 / HB1784 Increase Local Govt. Revenues - Exceeds $100,000/Permissive Increase Local Govt. Expenditures - Exceeds $100,000/Permissive Bill Summary for *SB0519 / HB1784 Present law authorizes counties to establish urban-type public facilities in any area within their borders, and to charge fees, rates and charges for such facilities. Urban type public facilities include sanitary and storm sewer lines and facilities, plants for the collection, treatment and disposal of sewage and waste matter, facilities and plants for the incineration or other disposal of garbage, trash, ashes [...] show full description HB0791
Latest Action: 02/12/2007 - Passed second consideration, caption bill, held on desk - pending amdt. Bill Text Companion Bill SB0683. Economic and Community Development - Authorizes commissioner of revenue to collect infrastructure costs against certain businesses; infrastructure costs shall only be assessed if infrastructure benefits such business and such business fails to comply with agreed-upon investments in the state of Tennessee. - Amends TCA Title 67. Fiscal Summary for HB0791 / *SB0683Increase State Expenditures - $28,000 One-Time Other Fiscal Impact - The fiscal impact of this bill is dependent upon several unknown factors such as (1) the number of entities that would fail to comply with established requirements, (2) the extent of recruitment costs and infrastructure costs expended by the state, and (3) the percent of such costs actually recovered. As a result, the fiscal impact for this bill is not quantifiable. Bill Summary for HB0791 / *SB0683 [...] show full description SB0683
Latest Action: 02/12/2007 - Passed second consideration, Referred to Senate F,W&M Comm. Bill Text Companion Bill HB0791. Economic and Community Development - Authorizes commissioner of revenue to collect infrastructure costs against certain businesses; infrastructure costs shall only be assessed if infrastructure benefits such business and such business fails to comply with agreed-upon investments in the state of Tennessee. - Amends TCA Title 67. Fiscal Summary for *SB0683 / HB0791Increase State Expenditures - $28,000 One-Time Other Fiscal Impact - The fiscal impact of this bill is dependent upon several unknown factors such as (1) the number of entities that would fail to comply with established requirements, (2) the extent of recruitment costs and infrastructure costs expended by the state, and (3) the percent of such costs actually recovered. As a result, the fiscal impact for this bill is not quantifiable. Bill Summary for *SB0683 / HB0791 [...] show full description HB0769
Latest Action: 02/21/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Companion Bill SB0671. Taxes, Sales - Reduces incrementally each year the sales taxes on food and food products if revenues, after adjusting for inflation and population growth, exceed those of the prior fiscal year by a certain amount. - Amends TCA Title 67. Fiscal Summary for HB0769 / *SB0671Other Fiscal Impact - For any year in which a surplus occurs in increments of $20,365,000, and a subsequent transfer of such an amount has been made from the Food Fund to the General Fund, a rate decrease would occur in the following fiscal year lowering the sales tax rate on food by an equivalent percentage sufficient to lower sales tax revenue collections by the same amount transferred. A decrease to state revenues would occur, but in an amount that is very difficult to quantify. Annual estimates are difficult to quantify because they are a direct function of two unknown variables;[...] show full description HB0472
Latest Action: 06/19/2007 - Public Chapter 376 Bill Text Companion Bill SB0570. Education - Creates and expands certain accountability provisions for school systems, directors of schools, principals, teachers, and teacher training programs. - Amends TCA Title 3; Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 49; Title 55; Title 56; Title 57; Title 61; Title 62; Title 67; Title 68; Title 69; Title 70 and Title 71. Fiscal Summary for *HB0472 / SB0570Decrease State Revenues - $11,822,000 / General Fund $26,514,000 / Education Fund $1,870,000 / Earmarked to Local Govt. $150,000 / Department of Revenue $374,000 / Sinking Fund Decrease Local Govt. Revenues - $1,870,000 Bill Summary for *HB0472 / SB0570 ON MAY 31, 2007, THE HOUSE [...] show full description SB0570
Latest Action: 06/19/2007 - Companion became Public Chapter 376 Bill Text Companion Bill HB0472. Education - Creates and expands certain accountability provisions for school systems, directors of schools, principals, teachers, and teacher training programs. - Amends TCA Title 3; Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 49; Title 55; Title 56; Title 57; Title 61; Title 62; Title 67; Title 68; Title 69; Title 70 and Title 71. Fiscal Summary for SB0570 / *HB0472Decrease State Revenues - $11,822,000 / General Fund $26,514,000 / Education Fund $1,870,000 / Earmarked to Local Govt. $150,000 / Department of Revenue $374,000 / Sinking Fund Decrease Local Govt. Revenues - $1,870,000 Bill Summary for SB0570 / *HB0472 ON MAY 31, 2007, THE HOUSE [...] show full description SB0671
Latest Action: 04/03/2007 - Assigned to Gen. Sub of Senate Tax Sub Comm. Bill Text Companion Bill HB0769. Taxes, Sales - Reduces incrementally each year the sales taxes on food and food products if revenues, after adjusting for inflation and population growth, exceed those of the prior fiscal year by a certain amount. - Amends TCA Title 67. Fiscal Summary for *SB0671 / HB0769Other Fiscal Impact - For any year in which a surplus occurs in increments of $20,365,000, and a subsequent transfer of such an amount has been made from the Food Fund to the General Fund, a rate decrease would occur in the following fiscal year lowering the sales tax rate on food by an equivalent percentage sufficient to lower sales tax revenue collections by the same amount transferred. A decrease to state revenues would occur, but in an amount that is very difficult to quantify. Annual estimates are difficult to quantify because they are a direct function of two unknown variables;[...] show full description HB0736
Latest Action: 02/20/2007 - Assigned to Subcommittee Public Transportation & Highways of TR Bill Text Companion Bill SB0129. Taxes, Gasoline, Petroleum Products - Increases gasoline and diesel taxes and provides for distribution of the increased revenue to local government. - Amends TCA Title 67, Chapter 3. Fiscal Summary for HB0736 / *SB0129Increase State Expenditures - Not Significant - One-Time Increase Local Govt. Revenues - $81,813,000 Bill Summary for HB0736 / *SB0129 This bill increases certain taxes on petroleum products, as follows: (1) This bill increases the privilege tax on gasoline, fuel alcohol and substitutes therefor, imported into the state from 20 cents per gallon to 22 cents per gallon; and (2) This bill increases the use tax on diesel fuel and all fuel other than gasoline that is suitable for use in a diesel-powered vehicle or that is used or consumed in this state to produce power for propelling motor vehicles [...] show full description SB0129
Latest Action: 02/20/2007 - Referred to Senate Tax Study Comm. Bill Text Companion Bill HB0736. Taxes, Gasoline, Petroleum Products - Increases gasoline and diesel taxes and provides for distribution of the increased revenue to local government. - Amends TCA Title 67, Chapter 3. Fiscal Summary for *SB0129 / HB0736Increase State Expenditures - Not Significant - One-Time Increase Local Govt. Revenues - $81,813,000 Bill Summary for *SB0129 / HB0736 This bill increases certain taxes on petroleum products, as follows: (1) This bill increases the privilege tax on gasoline, fuel alcohol and substitutes therefor, imported into the state from 20 cents per gallon to 22 cents per gallon; and (2) This bill increases the use tax on diesel fuel and all fuel other than gasoline that is suitable for use in a diesel-powered vehicle or that is used or consumed in this state to produce power for propelling motor vehicles [...] show full description |
 Bill Categories in Tennessee
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