SJR0027In Committee

No title available

SJR0027 authorizes the Tennessee Housing Development Agency to allocate tax credits created by the Tennessee Rural and Workforce Housing Act against various taxpayer liabilities, including premium tax, retaliatory tax, franchise tax, and excise tax. The bill affects taxpayers eligible for these credits and facilitates housing development in rural and workforce areas. It also establishes a funding allocation of $10 million per year for the next three calendar years for these tax credits.

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Overview

SJR0027 authorizes the Tennessee Housing Development Agency to allocate tax credits created by the Tennessee Rural and Workforce Housing Act against various taxpayer liabilities, including premium tax, retaliatory tax, franchise tax, and excise tax. The bill affects taxpayers eligible for these credits and facilitates housing development in rural and workforce areas. It also establishes a funding allocation of $10 million per year for the next three calendar years for these tax credits.

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Sponsor

Johnson, Jack

Details
Session

114th General Assembly

Introduced

January 15, 2025

Last Action

April 20, 2026

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

Subjects
Taxes, Exemption and CreditsTennessee Housing Development AgencyTaxes, FranchiseTaxes, ExciseRevenue, Dept. of

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SJR0027: No title available | LegisGo