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Legislative Summaries

The following are brief summaries of the legislative changes to statutes administered by or affecting the Tennessee Department of Revenue.  The language used is not quoted from the law and should not be used as a substitute for the formal text.  For a complete copy of a particular public chapter, please visit the Secretary of State’s website.  For upcoming notices and other information regarding these changes, please visit the Department’s website regularly.

These summaries are organized by subject matter.  Some public chapters cover more than one subject and, therefore, appear in more than one section of the summary.  Only the portions of a public chapter that are relevant to a particular section of the summary are included in that section.