SB0036In Committee

Amends TCA Title 67, Chapter 4.

Tennessee SB0036 amends Title 67, Chapter 4 of the Tennessee Code Annotated to exempt child care agencies from business taxes. The bill affects child care agencies operating within the state and mandates that the state allocate annually the amount of business taxes collected from child care services during the 2023-2024 fiscal year, as received from counties and municipalities.

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Overview

Tennessee SB0036 amends Title 67, Chapter 4 of the Tennessee Code Annotated to exempt child care agencies from business taxes. The bill affects child care agencies operating within the state and mandates that the state allocate annually the amount of business taxes collected from child care services during the 2023-2024 fiscal year, as received from counties and municipalities.

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Sponsor

Campbell, Heidi

Details
Session

114th General Assembly

Introduced

January 6, 2025

Last Action

April 20, 2026

Assigned to General Subcommittee of Senate Finance, Ways and Means Committee

Subjects
Taxes, BusinessTaxes, Exemption and CreditsHuman Services, Dept. ofChildren

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