Tennessee · 114

HB 988

Cooperatives - As enacted, specifies that the privilege tax exemption for subsidiaries of agricultural cooperatives applies without regard to whether the subsidiary was formed as a corporation, limited liability company, limited liability partnership, or other legal entity, association, or body vested with the power or function of a legal entity. - Amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Tennessee HB 988 amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102 to specify that the privilege tax exemption for subsidiaries of agricultural cooperatives applies regardless of the subsidiary's legal form. The exemption covers entities formed as corporations, limited liability companies, limited liability partnerships, or other bodies vested with the power or function of a legal entity.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors

Roll-call votes on this bill

QuestionChamberResultYeaNayOtherDateSource
HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/21/2025… lower fail 0 0 0 Apr 21, 2025 Open States bulk CSV (bills/votes) CC0-1.0
HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar &… lower pass 0 0 0 Apr 17, 2025 Open States bulk CSV (bills/votes) CC0-1.0
HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to… lower pass 0 0 0 Apr 17, 2025 Open States bulk CSV (bills/votes) CC0-1.0