---
type: "Bill"
title: "Revenue, Dept. of - As enacted, establishes taxpayer protections for taxpayers relying on guidance issued by the department. - Amends TCA Title 67, Chapter 1."
description: "Revenue, Dept. of - As enacted, establishes taxpayer protections for taxpayers relying on guidance issued by the department. - Amends TCA Title 67, Chapter 1."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "HB 38"
citation: "Tennessee HB 38 (112)"
classification: ["bill"]
subjects: ["Dept. of", "Revenue"]
status: "enacted"
primary_sponsors: ["Reeves", "Todd"]
version_count: 1
action_count: 35
vote_count: 6
first_action: "2020-12-11"
last_action: "2021-05-03"
source: "openstates"
source_identifier: "ocd-bill/afe8c78d-fb03-41f2-9692-acc9bb7e5e14"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB0038&GA=112"
source_hash: "5f555141427009f2eee8efa9e6c200213f8a92d6b10a1bfe96243bec00f5953a"
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 38 (112) — Revenue, Dept. of - As enacted, establishes taxpayer protections for taxpayers relying on guidance issued by the department. - Amends TCA Title 67, Chapter 1.

## Version chain

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

1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/HB0038.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/10/2021 (4) — **0–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/30/2021 Passed (2) — **11–0** (pass) · upper
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 3/22/2021 Passed (1) — **96–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/16/2021 (3) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 3/25/2021 3/18/2021 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Motion to Adopt 4/5/2021 Passed (1) — **32–0** (pass) · upper

## Sponsors

- Reeves — primary (person)
- Todd — primary (person)

## Timeline

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

- **2020-12-11** Filed for introduction `introduction, reading-1`
- **2021-01-12** Intro., P1C. `introduction`
- **2021-01-13** Ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-01-13** P2C held on desk.
- **2021-01-27** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Filed for introduction `introduction, reading-1`
- **2021-02-22** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-03-03** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/10/2021
- **2021-03-09** Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2021
- **2021-03-10** Placed on cal. Finance, Ways, and Means Committee for 3/16/2021
- **2021-03-10** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-16** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-03-17** Placed on cal. Calendar & Rules Committee for 3/18/2021
- **2021-03-18** H. Placed on Consent Calendar for 3/22/2021
- **2021-03-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-22** Passed H., Ayes 96, Nays 0, PNV 1 `passage`
- **2021-03-22** Sponsor(s) Added.
- **2021-03-23** Engrossed; ready for transmission to Sen.
- **2021-03-24** Placed on Senate Finance, Ways, and Means Committee calendar for 3/30/2021
- **2021-03-25** Received from House, Passed on First Consideration `introduction`
- **2021-03-30** Recommended for passage, refer to Senate Calendar Committee
- **2021-04-01** Placed on Senate Consent Calendar 2 for 4/5/2021
- **2021-04-05** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-04-05** Senate substituted House Bill for companion Senate Bill.
- **2021-04-05** Companion House Bill substituted
- **2021-04-06** Enrolled; ready for sig. of H. Speaker.
- **2021-04-08** Signed by H. Speaker
- **2021-04-13** Signed by Senate Speaker
- **2021-04-14** Transmitted to Governor for his action. `executive-receipt`
- **2021-04-22** Signed by Governor. `executive-signature`
- **2021-05-03** Effective date(s) 07/01/2021
- **2021-05-03** Pub. Ch. 214
- **2021-05-03** Comp. became Pub. Ch. 214

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/afe8c78d-fb03-41f2-9692-acc9bb7e5e14`. Confidence: reported (aggregated from official Tennessee legislature records).