Fabio
100 lines
5.8 KiB
Markdown
100 lines
5.8 KiB
Markdown
---
|
||
type: "Bill"
|
||
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."
|
||
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."
|
||
jurisdiction: "us/states/tn"
|
||
legislature: "Tennessee General Assembly"
|
||
session: "112"
|
||
identifier: "SB 756"
|
||
citation: "Tennessee SB 756 (112)"
|
||
classification: ["bill"]
|
||
subjects: ["Taxes"]
|
||
status: "enacted"
|
||
primary_sponsors: ["Johnson", "Lamberth"]
|
||
version_count: 1
|
||
action_count: 39
|
||
vote_count: 6
|
||
first_action: "2021-01-06"
|
||
last_action: "2021-05-03"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/cc004bc9-ce00-40ab-b049-371033e3f530"
|
||
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0756&GA=112"
|
||
source_hash: "820f0c3c36b6e9f50806579fed7ccb968ee8d5411130c33e0d292839a9dcc552"
|
||
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 756 (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.
|
||
|
||
## 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/SB0756.pdf)
|
||
|
||
## Votes
|
||
|
||
- FLOOR VOTE: Motion to Adopt 4/5/2021 Passed (1) — **32–0** (pass) · upper
|
||
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/2/2021 — **0–0** (pass) · lower
|
||
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 2/24/2021 — **0–0** (pass) · lower
|
||
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/8/2021 Passed (1) — **94–0** (pass) · lower
|
||
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/8/2021 3/4/2021 (2) — **0–0** (fail) · lower
|
||
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/30/2021 Passed (2) — **11–0** (pass) · upper
|
||
|
||
## Sponsors
|
||
|
||
- Johnson — primary (person)
|
||
- Lamberth — primary (person)
|
||
|
||
## Timeline
|
||
|
||
The legislative action history — every referral, reading, and vote.
|
||
|
||
- **2021-01-06** 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`
|
||
- **2021-02-03** Sponsor(s) Added.
|
||
- **2021-02-09** Filed for introduction `introduction, reading-1`
|
||
- **2021-02-10** Introduced, Passed on First Consideration `introduction`
|
||
- **2021-02-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/17/2021
|
||
- **2021-02-11** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
|
||
- **2021-02-17** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/24/2021
|
||
- **2021-02-17** Meeting Canceled
|
||
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
|
||
- **2021-02-24** Placed on cal. Finance, Ways, and Means Committee for 3/2/2021
|
||
- **2021-02-24** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
|
||
- **2021-03-02** Sponsor(s) Added.
|
||
- **2021-03-02** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
|
||
- **2021-03-03** Placed on cal. Calendar & Rules Committee for 3/4/2021
|
||
- **2021-03-04** H. Placed on Regular Calendar for 3/8/2021
|
||
- **2021-03-08** Passed H., Ayes 94, Nays 0, PNV 0 `passage`
|
||
- **2021-03-08** Sponsor(s) Added.
|
||
- **2021-03-09** Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2021
|
||
- **2021-03-09** Engrossed; ready for transmission to Sen.
|
||
- **2021-03-11** Received from House, Passed on First Consideration `introduction`
|
||
- **2021-03-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
|
||
- **2021-03-24** Placed on Senate Finance, Ways, and Means Committee calendar for 3/30/2021
|
||
- **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** Companion House Bill substituted
|
||
- **2021-04-05** Passed Senate, Ayes 32, Nays 0 `passage`
|
||
- **2021-04-05** Senate substituted House Bill for companion Senate Bill.
|
||
- **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** Comp. became Pub. Ch. 217
|
||
- **2021-05-03** Effective date(s) 04/22/2021
|
||
- **2021-05-03** Pub. Ch. 217
|
||
|
||
## Source
|
||
|
||
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cc004bc9-ce00-40ab-b049-371033e3f530`. Confidence: reported (aggregated from official Tennessee legislature records).
|
||
|