---
type: "Bill"
title: "Taxes - As enacted, authorizes the commissioner of revenue to require or authorize a \"perfection period\" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21."
description: "Taxes - As enacted, authorizes the commissioner of revenue to require or authorize a \"perfection period\" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 2051"
citation: "Tennessee SB 2051 (110)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Crowe", "VanHuss"]
version_count: 1
action_count: 39
vote_count: 1
first_action: "2018-01-30"
last_action: "2018-05-23"
source: "openstates"
source_identifier: "ocd-bill/ed3b5d3d-69c1-47f3-8238-d40da516d486"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2051&GA=110"
source_hash: "cdc43dd4ca0cfdc7c570b962088d9fde202aff0fdbbeaf0d762323c3b9f3ee31"
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 SB 2051 (110) — Taxes - As enacted, authorizes the commissioner of revenue to require or authorize a "perfection period" for electronically filed Hall income tax and franchise and excise tax returns. - Amends TCA Section 67-2-107; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.

## Version chain

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

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/SB2051.pdf)

## Votes

- SENATE FINANCE, WAYS, AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 4/24/2018 Passed (1) — **11–0** (pass) · upper

## Sponsors

- Crowe — primary (person)
- VanHuss — primary (person)

## Timeline

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

- **2018-01-30** Filed for introduction `introduction, reading-1`
- **2018-01-31** Introduced, Passed on First Consideration `introduction`
- **2018-01-31** Filed for intro. `introduction, reading-1`
- **2018-02-01** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2018-02-01** Intro., P1C. `introduction`
- **2018-02-05** Assigned to s/c Finance, Ways & Means Subcommittee `referral-committee`
- **2018-02-05** P2C, ref. to Finance, Ways & Means Committee `referral-committee`
- **2018-04-04** Placed on s/c cal Finance, Ways & Means Subcommittee for 4/9/2018
- **2018-04-09** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2018-04-09** Placed on cal. Finance, Ways & Means Committee for 4/9/2018
- **2018-04-09** Rec for pass if am by s/c ref. to Finance, Ways & Means Committee `referral-committee`
- **2018-04-10** H. Placed on Regular Calendar for 4/16/2018
- **2018-04-10** Placed on cal. Calendar & Rules Committee for 4/10/2018
- **2018-04-13** Placed on Senate Finance, Ways, and Means Committee calendar for 4/17/2018
- **2018-04-16** H. Placed on Regular Calendar for 4/23/2018
- **2018-04-16** Reset on cal. for 4/23/2018
- **2018-04-17** Action deferred in Senate Finance, Ways, and Means Committee to 4/18/2018
- **2018-04-18** Action deferred in Senate Finance, Ways, and Means Committee to 4/23/2018
- **2018-04-18** Placed on Senate Finance, Ways, and Means Committee calendar for 4/18/2018
- **2018-04-19** Placed on Senate Finance, Ways, and Means Committee calendar for 4/23/2018
- **2018-04-23** Action deferred in Senate Finance, Ways & Means Committee to 4/24/2018
- **2018-04-24** Companion House Bill substituted
- **2018-04-24** Placed on Senate Regular Calendar 2 calendar for 4/24/2018
- **2018-04-24** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2018-04-24** Placed on Senate Finance, Ways, and Means Committee calendar for 4/24/2018
- **2018-04-24** Passed Senate, Ayes 30, Nays 0 `passage`
- **2018-04-24** Senate substituted House Bill for companion Senate Bill.
- **2018-04-24** Received from House, Passed on First Consideration `introduction`
- **2018-04-24** Engrossed; ready for transmission to Sen.
- **2018-04-24** Passed H., as am., Ayes 91, Nays 0, PNV 0 `passage`
- **2018-04-24** H. adopted am. (Amendment 1 - HA1164) `amendment-passage`
- **2018-04-27** Enrolled; ready for sig. of H. Speaker.
- **2018-05-02** Signed by H. Speaker
- **2018-05-09** Signed by Senate Speaker
- **2018-05-10** Transmitted to Governor for his action. `executive-receipt`
- **2018-05-21** Signed by Governor. `executive-signature`
- **2018-05-23** Comp. became Pub. Ch. 1048
- **2018-05-23** Pub. Ch. 1048
- **2018-05-23** Effective date(s) 10/1/2018

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ed3b5d3d-69c1-47f3-8238-d40da516d486`. Confidence: reported (aggregated from official Tennessee legislature records).