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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
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)
bill
Excise
Taxes
enacted
Johnson
Lamberth
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
legislation
bill
us-tn

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.

  1. Current Version (committee substitute) — source

Votes

  • FLOOR VOTE: Motion to Adopt 3/3/2022 Passed (1) — 310 (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) — 00 (pass) · lower
  • HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/1/2022 (2) — 00 (pass) · lower
  • FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/10/2022 Passed — 870 (pass) · lower
  • HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 3/7/2022 3/3/2022 (1) — 00 (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).