SB0994In Committee

Amends TCA Title 57 and Title 67.

Tennessee SB0994 amends the Tennessee Code Annotated (TCA) by deleting an obsolete provision concerning a tax credit for beer or ale that was destroyed in a flood that occurred between May 1, 2010, and May 8, 2010. This change affects entities that may have previously been eligible for this tax credit related to the specified flood event. The key provision is the removal of the outdated tax credit, streamlining the tax code.

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Overview

Tennessee SB0994 amends the Tennessee Code Annotated (TCA) by deleting an obsolete provision concerning a tax credit for beer or ale that was destroyed in a flood that occurred between May 1, 2010, and May 8, 2010. This change affects entities that may have previously been eligible for this tax credit related to the specified flood event. The key provision is the removal of the outdated tax credit, streamlining the tax code.

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Sponsor

Bailey, Paul

Details
Session

114th General Assembly

Introduced

February 5, 2025

Last Action

March 24, 2026

Assigned to General Subcommittee of Senate State and Local Government Committee

Subjects
Taxes, Alcoholic BeveragesTaxes, PrivilegeTaxes

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SB0994: Amends TCA Title 57 and Title 67. | LegisGo