SB0526In Committee

Amends TCA Title 67.

Tennessee SB0526 amends the process for requesting an extension of time to file a business tax return by allowing such requests to be signed by an authorized representative of the taxpayer. This change affects businesses and their representatives who are seeking to file for an extension on their tax returns. The key provision is the inclusion of authorized representatives in the signing process for extension requests, streamlining the procedure for businesses.

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Overview

Tennessee SB0526 amends the process for requesting an extension of time to file a business tax return by allowing such requests to be signed by an authorized representative of the taxpayer. This change affects businesses and their representatives who are seeking to file for an extension on their tax returns. The key provision is the inclusion of authorized representatives in the signing process for extension requests, streamlining the procedure for businesses.

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Sponsor

Stevens, John

Details
Session

114th General Assembly

Introduced

January 30, 2025

Last Action

April 20, 2026

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Subjects
Taxes

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