Fabio
100 lines
5.8 KiB
Markdown
100 lines
5.8 KiB
Markdown
---
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type: "Bill"
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title: "Taxes - As enacted, tolls the statute of limitations for collection of taxes upon the imposition of a bankruptcy stay or upon the filing of a probate, receivership, or assignment for benefit of creditors proceeding; permits statute of limitations to begin running 30 days after the stay is lifted or the proceeding prohibiting collection ends. - Amends TCA Section 67-1-1429."
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description: "Taxes - As enacted, tolls the statute of limitations for collection of taxes upon the imposition of a bankruptcy stay or upon the filing of a probate, receivership, or assignment for benefit of creditors proceeding; permits statute of limitations to begin running 30 days after the stay is lifted or the proceeding prohibiting collection ends. - Amends TCA Section 67-1-1429."
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jurisdiction: "us/states/tn"
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legislature: "Tennessee General Assembly"
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session: "112"
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identifier: "HB 84"
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citation: "Tennessee HB 84 (112)"
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classification: ["bill"]
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subjects: ["Taxes"]
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status: "enacted"
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primary_sponsors: ["Johnson", "Lamberth"]
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version_count: 1
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action_count: 39
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vote_count: 6
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first_action: "2021-01-06"
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last_action: "2021-05-03"
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source: "openstates"
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source_identifier: "ocd-bill/87beafc8-a1be-413a-ac66-e3c22c127880"
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source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB0084&GA=112"
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source_hash: "130f337141c611a3554555c87f449c99a10034d3b6558e1cb24cde755efae8a4"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-tn"]
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---
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# Tennessee HB 84 (112) — Taxes - As enacted, tolls the statute of limitations for collection of taxes upon the imposition of a bankruptcy stay or upon the filing of a probate, receivership, or assignment for benefit of creditors proceeding; permits statute of limitations to begin running 30 days after the stay is lifted or the proceeding prohibiting collection ends. - Amends TCA Section 67-1-1429.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/HB0084.pdf)
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## Votes
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- FLOOR VOTE: Motion to Adopt 4/5/2021 Passed (1) — **32–0** (pass) · upper
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- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 2/24/2021 (4) — **0–0** (pass) · lower
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- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/30/2021 Passed (2) — **11–0** (pass) · upper
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- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/2/2021 (3) — **0–0** (pass) · lower
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- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/8/2021 3/4/2021 (2) — **0–0** (fail) · lower
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- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/8/2021 Passed (1) — **94–0** (pass) · lower
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## Sponsors
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- Johnson — primary (person)
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- Lamberth — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-06** Filed for introduction `introduction, reading-1`
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- **2021-01-12** Intro., P1C. `introduction`
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- **2021-01-13** Ref. to Finance, Ways, and Means Committee `referral-committee`
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- **2021-01-13** P2C held on desk.
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- **2021-01-27** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
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- **2021-02-03** Sponsor(s) Added.
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- **2021-02-09** Filed for introduction `introduction, reading-1`
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- **2021-02-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/17/2021
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- **2021-02-10** Introduced, Passed on First Consideration `introduction`
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- **2021-02-11** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
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- **2021-02-17** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/24/2021
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- **2021-02-17** Meeting Canceled
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- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
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- **2021-02-24** Placed on cal. Finance, Ways, and Means Committee for 3/2/2021
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- **2021-02-24** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
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- **2021-03-02** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
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- **2021-03-02** Sponsor(s) Added.
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- **2021-03-03** Placed on cal. Calendar & Rules Committee for 3/4/2021
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- **2021-03-04** H. Placed on Regular Calendar for 3/8/2021
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- **2021-03-08** Passed H., Ayes 94, Nays 0, PNV 0 `passage`
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- **2021-03-08** Sponsor(s) Added.
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- **2021-03-09** Engrossed; ready for transmission to Sen.
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- **2021-03-09** Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2021
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- **2021-03-11** Received from House, Passed on First Consideration `introduction`
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- **2021-03-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
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- **2021-03-24** Placed on Senate Finance, Ways, and Means Committee calendar for 3/30/2021
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- **2021-03-30** Recommended for passage, refer to Senate Calendar Committee
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- **2021-04-01** Placed on Senate Consent Calendar 2 for 4/5/2021
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- **2021-04-05** Passed Senate, Ayes 32, Nays 0 `passage`
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- **2021-04-05** Senate substituted House Bill for companion Senate Bill.
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- **2021-04-05** Companion House Bill substituted
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- **2021-04-06** Enrolled; ready for sig. of H. Speaker.
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- **2021-04-08** Signed by H. Speaker
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- **2021-04-13** Signed by Senate Speaker
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- **2021-04-14** Transmitted to Governor for his action. `executive-receipt`
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- **2021-04-22** Signed by Governor. `executive-signature`
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- **2021-05-03** Effective date(s) 04/22/2021
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- **2021-05-03** Pub. Ch. 217
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- **2021-05-03** Comp. became Pub. Ch. 217
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/87beafc8-a1be-413a-ac66-e3c22c127880`. Confidence: reported (aggregated from official Tennessee legislature records).
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