5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
5.4 KiB
5.4 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||||||
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| Bill | Taxes, Excise - As enacted, specifies that, for excise tax purposes, effective for tax years beginning on or after January 1, 2022, Section 174 of the Internal Revenue Code, concerning the deduction for research and experimental expenditures, must be applied as it was in effect immediately before the enactment of the Tax Cuts and Jobs Act. - Amends TCA Section 67-4-2006. | Taxes, Excise - As enacted, specifies that, for excise tax purposes, effective for tax years beginning on or after January 1, 2022, Section 174 of the Internal Revenue Code, concerning the deduction for research and experimental expenditures, must be applied as it was in effect immediately before the enactment of the Tax Cuts and Jobs Act. - Amends TCA Section 67-4-2006. | us/states/tn | Tennessee General Assembly | 112 | SB 2397 | Tennessee SB 2397 (112) |
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enacted |
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1 | 36 | 5 | 2022-01-31 | 2022-04-04 | openstates | ocd-bill/8bb9aec6-a2cf-4e26-87da-106b3c0be047 | http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2397&GA=112 | 6bca7ddf03d102f4835853a41acc021496eb9dcf5d41b577d2622e11a6d6ee97 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Tennessee SB 2397 (112) — Taxes, Excise - As enacted, specifies that, for excise tax purposes, effective for tax years beginning on or after January 1, 2022, Section 174 of the Internal Revenue Code, concerning the deduction for research and experimental expenditures, must be applied as it was in effect immediately before the enactment of the Tax Cuts and Jobs Act. - Amends TCA Section 67-4-2006.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Current Version (committee substitute) — source
Votes
- FLOOR VOTE: Motion to Adopt 3/3/2022 Passed (1) — 31–0 (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 2/23/2022 (3) — 0–0 (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/1/2022 (2) — 0–0 (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/10/2022 Passed — 87–0 (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 3/7/2022 3/3/2022 (1) — 0–0 (fail) · lower
Sponsors
- Johnson — primary (person)
- Lamberth — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2022-01-31 Filed for introduction
introduction, reading-1 - 2022-02-01 Filed for introduction
introduction, reading-1 - 2022-02-02 Introduced, Passed on First Consideration
introduction - 2022-02-02 Intro., P1C.
introduction - 2022-02-03 Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- 2022-02-03 P2C, ref. to Finance, Ways, and Means Committee
referral-committee - 2022-02-07 Assigned to s/c Finance, Ways, and Means Subcommittee
referral-committee - 2022-02-10 Sponsor(s) Added.
- 2022-02-15 Placed on Senate FW&M Revenue Subcommittee calendar for 2/22/2022
- 2022-02-15 Refer to Senate F,W&M Revenue Subcommittee
- 2022-02-16 Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/23/2022
- 2022-02-22 Refer to Senate Finance, Ways & Means w/ recommendation
committee-passage-favorable - 2022-02-23 Placed on cal. Finance, Ways, and Means Committee for 3/1/2022
- 2022-02-23 Rec. for pass by s/c ref. to Finance, Ways, and Means Committee
committee-passage-favorable - 2022-02-24 Placed on Senate Finance, Ways, and Means Committee calendar for 3/1/2022
- 2022-03-01 Placed on Senate Consent Calendar 2 for 3/3/2022
- 2022-03-01 Recommended for passage, refer to Senate Calendar Committee
- 2022-03-01 Rec. for pass; ref to Calendar & Rules Committee
committee-passage-favorable - 2022-03-02 Placed on cal. Calendar & Rules Committee for 3/3/2022
- 2022-03-03 Engrossed; ready for transmission to House
- 2022-03-03 Passed Senate, Ayes 31, Nays 0
passage - 2022-03-03 H. Placed on Regular Calendar for 3/10/2022
- 2022-03-07 Rcvd. from S., held on H. desk.
- 2022-03-07 Sponsor(s) Added.
- 2022-03-10 Passed H., Ayes 87, Nays 0, PNV 0
passage - 2022-03-10 Subst. for comp. HB.
- 2022-03-10 Comp. SB subst.
- 2022-03-10 Sponsor(s) Added.
- 2022-03-11 Enrolled and ready for signatures
- 2022-03-14 Signed by Senate Speaker
- 2022-03-16 Transmitted to Governor for action.
- 2022-03-16 Signed by H. Speaker
- 2022-03-24 Signed by Governor.
executive-signature - 2022-04-04 Effective date(s) 03/24/2022
- 2022-04-04 Pub. Ch. 743
- 2022-04-04 Comp. became Pub. Ch. 743
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8bb9aec6-a2cf-4e26-87da-106b3c0be047. Confidence: reported (aggregated from official Tennessee legislature records).