House Bill 1183 and Senate Bill 1328 propose an amendment to Tennessee Code Annotated, specifically Section 67-6-217(d), which pertains to taxation. The bill seeks to change the deadline for a certain tax-related requirement by deleting the date "December 31" and replacing it with "January 15."

This adjustment aims to provide taxpayers with an extended timeframe to meet their obligations, thereby potentially easing the burden during the tax season. The act is set to take effect immediately upon becoming law, emphasizing the importance of the changes for public welfare.

Statutes affected:
Introduced: 67-6-217(d), 67-6-217