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---
type: "Bill"
title: "Taxes, Franchise - As enacted, authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for franchise taxes paid; makes related changes. - Amends TCA Title 67, Chapter 1 and Title 67, Chapter 4."
description: "Taxes, Franchise - As enacted, authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for franchise taxes paid; makes related changes. - Amends TCA Title 67, Chapter 1 and Title 67, Chapter 4."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 2103"
citation: "Tennessee SB 2103 (113)"
classification: ["bill"]
subjects: ["Franchise", "Taxes"]
status: "enacted"
primary_sponsors: ["Johnson"]
version_count: 7
action_count: 45
vote_count: 11
first_action: "2024-01-29"
last_action: "2024-05-13"
source: "openstates"
source_identifier: "ocd-bill/6e18ebed-c96d-4aa9-bf38-3c34e3c10e31"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2103&GA=113"
source_hash: "8f3c191492c8908ae744a51cecadeffcc8a12c1c3166fcb8ff14fe33383e6107"
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 2103 (113) — Taxes, Franchise - As enacted, authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for franchise taxes paid; makes related changes. - Amends TCA Title 67, Chapter 1 and Title 67, Chapter 4.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Amendment HA0898** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0898.pdf)
2. **Amendment HA0965** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0965.pdf)
3. **Amendment SA0664** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0664.pdf)
4. **Amendment SA0733** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0733.pdf)
5. **Amendment SA0753** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0753.pdf)
6. **Amendment SA0754** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0754.pdf)
7. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB2103.pdf)
## Votes
- FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/8/2024 Passed (3) — **7122** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/8/2024 Passed — **7122** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/8/2024 Passed (2) — **6820** (pass) · lower
- FLOOR VOTE: Motion to Adopt Conference Committee Report 4/25/2024 Passed (1) — **256** (pass) · upper
- FLOOR VOTE: Motion to Table Amend# 4 by Senator Campbell 3/21/2024 Passed — **247** (pass) · upper
- FLOOR VOTE: MESSAGE CALENDAR PREVIOUS QUESTION MOTION TO ADOPT CONFERENCE COMMITTEE REPORT 4/25/2024 Passed — **6823** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 3/21/2024 Passed (2) — **256** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 1 PNV 0 3/19/2024 Passed — **91** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR MOTION TO ADOPT AMENDMENT # 2 BY CLEMMONS PASSAGE ON THIRD CONSIDERATION 4/8/2024 Failed — **2568** (fail) · lower
- FLOOR VOTE: MESSAGE CALENDAR MOTION TO ADOPT CONFERENCE COMMITTEE REPORT 4/25/2024 Passed (1) — **6923** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION MOTION TO ADOPT AMENDMENT # 2 BY CLEMMONS PASSAGE ON THIRD CONSIDERATION 4/8/2024 Passed — **6923** (pass) · lower
## Sponsors
- Johnson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-01-29** Filed for introduction `filing`
- **2024-01-31** Introduced, Passed on First Consideration `introduction`
- **2024-02-01** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee `passage`
- **2024-02-01** Sponsor(s) Added. `sponsorship`
- **2024-02-13** Refer to Senate F,W&M Revenue Subcommittee
- **2024-02-20** Placed on Senate FW&M Revenue Subcommittee calendar for 2/27/2024
- **2024-02-27** Placed on Senate FW&M Revenue Subcommittee calendar for 3/5/2024
- **2024-02-27** Action deferred in Senate FW&M Revenue Subcommittee to 3/5/2024
- **2024-03-05** Placed on Senate FW&M Revenue Subcommittee calendar for 3/12/2024
- **2024-03-05** Action deferred in Senate FW&M Revenue Subcommittee to 3/12/2024
- **2024-03-12** Placed on Senate Finance, Ways, and Means Committee calendar for 3/19/2024
- **2024-03-12** Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended `committee-passage-favorable`
- **2024-03-19** Placed on Senate Regular Calendar for 3/21/2024
- **2024-03-19** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 9, Nays 1 PNV 0
- **2024-03-21** Engrossed; ready for transmission to House `receipt`
- **2024-03-21** Passed Senate as amended, Ayes 25, Nays 6 `passage`
- **2024-03-21** Amendment withdrawn. (Amendment 1 - SA0664)
- **2024-03-21** Amendment tabled (Amendment 4 - SA0754) `amendment-deferral`
- **2024-03-21** Amendment tabled (Amendment 3 - SA0753) `amendment-deferral`
- **2024-03-21** Senate adopted Amendment (Amendment 2 - SA0733)
- **2024-03-22** Sponsor(s) Added. `sponsorship`
- **2024-03-25** Rcvd. from S., held on H. desk.
- **2024-04-08** Passed H., as am., Ayes 68, Nays 20, PNV 8 `passage`
- **2024-04-08** Failed to adopt, Ayes 25, Nays 68, PNV 0 (Amendment 2 - HA0965)
- **2024-04-08** H. adopted am. (Amendment 1 - HA0898) `amendment-passage`
- **2024-04-08** Subst. for comp. HB. `substitution`
- **2024-04-09** Placed on Senate Message Calendar for 4/11/2024
- **2024-04-11** H. Placed on Message Calendar for 4/15/2024
- **2024-04-11** Senate refused to concur in amendment 1 `amendment-failure`
- **2024-04-15** H. refused to recede from am. no. 1 SB2103
- **2024-04-16** Placed on Senate Message Calendar for 4/17/2024
- **2024-04-17** H. Placed on Message Calendar for 4/18/2024
- **2024-04-17** Conference Committee appointed (Johnson, Akbari, Stevens, Watson, Yager).
- **2024-04-17** Senate refused to recede from amendment 1 (HA-0898)
- **2024-04-18** Conf. comm. appointed. (Lamberth, WIlliams, Hazlewood, G. Hicks, Miller)
- **2024-04-18** H. refused to recede from H am. no. 1
- **2024-04-25** Conf. comm. report adopted, Ayes 69, Nays 23 PNV 0
- **2024-04-25** Conference Committee report adopted, Aye 25, Nay 6
- **2024-04-29** Enrolled and ready for signatures `enrolled`
- **2024-05-09** Signed by Senate Speaker `passage`
- **2024-05-10** Signed by Governor. `executive-signature`
- **2024-05-10** Transmitted to Governor for action. `executive-receipt`
- **2024-05-10** Signed by H. Speaker `passage`
- **2024-05-13** Effective date(s) 05/10/2024
- **2024-05-13** Pub. Ch. 950
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6e18ebed-c96d-4aa9-bf38-3c34e3c10e31`. Confidence: reported (aggregated from official Tennessee legislature records).