---
type: "Bill"
title: "Taxes, Litigation - As enacted, clarifies that a county continues to have the authority to levy a local litigation tax on an adoption proceeding in chancery, circuit, or juvenile court, and that the exemption does not limit or repeal such authority. - Amends TCA Title 36, Chapter 1 and Title 67, Chapter 4, Part 6."
description: "Taxes, Litigation - As enacted, clarifies that a county continues to have the authority to levy a local litigation tax on an adoption proceeding in chancery, circuit, or juvenile court, and that the exemption does not limit or repeal such authority. - Amends TCA Title 36, Chapter 1 and Title 67, Chapter 4, Part 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "HB 100"
citation: "Tennessee HB 100 (113)"
classification: ["bill"]
subjects: ["Litigation", "Taxes"]
status: "enacted"
primary_sponsors: ["Stevens"]
version_count: 3
action_count: 32
vote_count: 12
first_action: "2023-01-11"
last_action: "2023-05-18"
source: "openstates"
source_identifier: "ocd-bill/28ed3630-2f2f-4757-afd2-8d4e20be3aa1"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB0100&GA=113"
source_hash: "0848a87fdffba2db9af088a6f0f9702dfcc73d192c024d4c9ae7a5b3963a8bb5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee HB 100 (113) — Taxes, Litigation - As enacted, clarifies that a county continues to have the authority to levy a local litigation tax on an adoption proceeding in chancery, circuit, or juvenile court, and that the exemption does not limit or repeal such authority. - Amends TCA Title 36, Chapter 1 and Title 67, Chapter 4, Part 6.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment HA0241** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0241.pdf)
2. **Amendment SA0184** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0184.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/HB0100.pdf)

## Votes

- HOUSE CIVIL JUSTICE SUBCOMMITTEE: Rec for pass if am by s/c ref. to Civil Justice Committee 3/14/2023 — **0–0** (fail) · lower
- FLOOR VOTE: Third Consideration 4/21/2023 Passed (1) — **27–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/18/2023 (3) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/20/2023 4/18/2023 (2) — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/18/2023 (3) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/18/2023 (2) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/20/2023 4/18/2023 — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/18/2023 — **0–0** (pass) · lower
- HOUSE CIVIL JUSTICE COMMITTEE: Rec. for pass. if am., ref. to Finance, Ways, and Means Committee 3/22/2023 — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/18/2023 (4) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/18/2023 — **0–0** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2023 Passed (1) — **90–0** (pass) · lower

## Sponsors

- Stevens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-11** Filed for introduction `filing`
- **2023-01-12** Intro., P1C. `introduction`
- **2023-01-20** P2C, ref. to Civil Justice Committee `referral-committee`
- **2023-01-24** Assigned to s/c Civil Justice Subcommittee `referral-committee`
- **2023-03-08** Placed on s/c cal Civil Justice Subcommittee for 3/14/2023
- **2023-03-14** Rec for pass if am by s/c ref. to Civil Justice Committee `referral-committee`
- **2023-03-15** Placed on cal. Civil Justice Committee for 3/22/2023
- **2023-03-22** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/29/2023
- **2023-03-22** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2023-03-22** Rec. for pass. if am., ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2023-03-29** Placed behind the budget
- **2023-04-12** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/18/2023
- **2023-04-18** H. Placed on Regular Calendar for 4/20/2023
- **2023-04-18** Placed on cal. Calendar & Rules Committee for 4/18/2023
- **2023-04-18** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2023-04-18** Placed on cal. Finance, Ways, and Means Committee for 4/18/2023
- **2023-04-18** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2023-04-21** Passed Senate, Ayes 26, Nays 0, PNV 2 `passage`
- **2023-04-21** Amendment withdrawn. (Amendment 1 - SA0184)
- **2023-04-21** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2023-04-21** Received from House, Passed on First Consideration `introduction`
- **2023-04-21** Engrossed; ready for transmission to Sen. `receipt`
- **2023-04-21** Passed H., as am., Ayes 90, Nays 0, PNV 0 `passage`
- **2023-04-21** H. adopted am. (Amendment 1 - HA0241) `amendment-passage`
- **2023-04-21** Sponsor(s) Added. `sponsorship`
- **2023-04-26** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2023-04-28** Signed by H. Speaker `passage`
- **2023-05-03** Signed by Senate Speaker `passage`
- **2023-05-04** Transmitted to Governor for his action. `executive-receipt`
- **2023-05-11** Signed by Governor. `executive-signature`
- **2023-05-18** Effective date(s) 07/01/2023
- **2023-05-18** Pub. Ch. 370

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/28ed3630-2f2f-4757-afd2-8d4e20be3aa1`. Confidence: reported (aggregated from official Tennessee legislature records).