HB 2324·TN·house
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 an...
In CommitteeFiled Feb 2, 2026
Sponsor: Miller
Latest Action
P2C, ref. to State & Local Government Committee - Finance, Ways & Means
Feb 5, 2026
Summary
The bill directs the state comptroller to audit every franchise tax refund issued in the prior fiscal year and post the audit online. It also makes each refund, including the taxpayer’s name and amount, available for public inspection upon request. The measure is intended to increase transparency around tax refunds.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
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