HB 2324 — AN ACT to amend Tennessee Code Annotated, Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21, relative to audits of refunds claimed for franchise taxes.
Last action — Assigned to s/c Public Service Subcommittee
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1Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill has been introduced in the House. Introduced February 02, 2026. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Taxes, Franchise - As introduced, requires the comptroller of the treasury to conduct a financial audit of all franchise tax refunds claimed and received for the prior fiscal year, with the audit results to be made available on the comptroller's website; requires all franchise tax refunds paid be open to public inspection as a public record under the public records law. - Amends TCA Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21.
Bill Text
- Full text View text Current pdf
Action History
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Filed for introduction
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Intro., P1C.
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P2C, ref. to State & Local Government Committee - Finance, Ways & Means
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Assigned to s/c Public Service Subcommittee
Sponsors
- Larry J. Miller · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 132 not signed on
Sponsors (1)
- Miller, Larry J. Democrat
Co-sponsors (0)
None.
Not signed on (132)
132 members have not signed on to this bill.
Show all 132 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does HB 2324 do?
- Taxes, Franchise - As introduced, requires the comptroller of the treasury to conduct a financial audit of all franchise tax refunds claimed and received for the prior fiscal year, with the audit results to be made available on the comptroller's website; requires all franchise tax refunds paid be open to public inspection as a public record under the public records law. - Amends TCA Title 10, Chapter 7; Title 67, Chapter 1, Part 17; Title 67, Chapter 1, Part 18; Title 67, Chapter 1, Part 8 and Title 67, Chapter 4, Part 21.
- Who sponsors HB 2324?
- HB 2324 is sponsored by Miller, Larry J. (Democrat).
- What is the current status of HB 2324?
- This bill has been introduced in the House. Introduced February 02, 2026. It must pass committee before a floor vote.
- Where can I track HB 2324?
- Track HB 2324 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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