---
type: "Bill"
title: "Taxes, Excise - As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006."
description: "Taxes, Excise - As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "HB 635"
citation: "Tennessee HB 635 (114)"
classification: ["bill"]
subjects: ["Excise", "Taxes"]
status: "enacted"
primary_sponsors: ["Williams"]
version_count: 3
action_count: 27
vote_count: 5
first_action: "2025-01-31"
last_action: "2025-05-08"
source: "openstates"
source_identifier: "ocd-bill/40501c22-e989-447a-b5e3-b4c6023b00a0"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=HB0635&ga=114"
source_hash: "97284d8b2368844f871ff6a25d1ee33405e041f1143368c792b79f86706cf9e7"
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 635 (114) — Taxes, Excise - As enacted, authorizes, subject to certain provisions, a taxpayer, at the taxpayer's discretion, to add back to net earnings certain deductions and to subtract certain amounts. - Amends TCA Section 67-4-2006.

## Version chain

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

1. **Amendment HA0112** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/HA0112.pdf)
2. **Amendment SA0371** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/SA0371.pdf)
3. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/HB0635.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 3/12/2025 Passed — **13–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/18/2025 Passed — **23–0** (pass) · lower
- FLOOR VOTE: Third Consideration 4/14/2025 Passed (1) — **32–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/24/2025 Passed (1) — **94–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/24/2025 3/20/2025 (2) — **0–0** (fail) · lower

## Sponsors

- Williams — primary (person)

## Timeline

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

- **2025-01-31** Filed for introduction `filing`
- **2025-02-03** Intro., P1C. `introduction`
- **2025-02-05** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2025-02-05** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2025-02-19** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025
- **2025-02-19** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2025-02-26** Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/12/2025
- **2025-03-05** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025
- **2025-03-12** Placed on cal. Finance, Ways, and Means Committee for 3/18/2025
- **2025-03-12** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2025-03-18** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2025-03-19** Placed on cal. Calendar & Rules Committee for 3/20/2025
- **2025-03-20** H. Placed on Regular Calendar for 3/24/2025
- **2025-03-24** Passed H., as am., Ayes 94, Nays 0, PNV 0 `passage`
- **2025-03-24** H. adopted am. (Amendment 1 - HA0112) `amendment-passage`
- **2025-03-25** Engrossed; ready for transmission to Sen. `receipt`
- **2025-03-26** Received from House, Passed on First Consideration `introduction`
- **2025-04-14** Passed Senate, Ayes 32, Nays 0 `passage`
- **2025-04-14** Amendment withdrawn. (Amendment 1 - SA0371)
- **2025-04-14** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2025-04-15** Signed by H. Speaker `passage`
- **2025-04-15** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2025-04-17** Signed by Senate Speaker `passage`
- **2025-04-21** Transmitted to Governor for his action. `executive-receipt`
- **2025-05-02** Signed by Governor. `executive-signature`
- **2025-05-08** Effective date(s) 05/02/2025
- **2025-05-08** Pub. Ch. 343

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/40501c22-e989-447a-b5e3-b4c6023b00a0`. Confidence: reported (aggregated from official Tennessee legislature records).