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Tennessee Legislature Passes "Technical Corrections" and "Incentives" Bills and Other 2011 Tax Legislation

Legal Services
06.02.11

Each year, the Administration and the Tennessee Department of Revenue (TDOR) file what they refer to as a Technical Corrections Bill. The Bill normally contains multiple targeted changes to state tax law, some small and some not so small, depending on whether a taxpayer is caught in the cross-hairs of the Bill. The Tennessee Legislature passed TDOR's 2011 Technical Corrections Bill (HB 1994) on May 21, 2011, and it was signed by the House Speaker on May 24, 2011. A separate bill amending certain tax incentives for businesses (HB 1995) passed by the House on May 20, 2011, by the Senate on May 21, 2011, and was signed by the House Speaker on May, 24, 2011. Both have been sent to the Governor for signing.

These bills will have a potentially significant impact on businesses in Tennessee.

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