WeVote
Log In

Bill

Bill

SB 994

Taxes, Alcoholic Beverages - As introduced, deletes an obsolete provision relating to a tax credit for beer or ale that was destroyed in a flood occurring between May 1, 2010, and May 8, 2010. - Amends TCA Title 57 and Title 67.

114th Regular Session (2025-2026) Introduced by Paul Bailey

Tennessee removes an expired 2010 flood-related beer tax credit from state tax law after 15 years of obsolescence.

Assigned to General Subcommittee of Senate State and Local Government Committee
#alcoholicbeverages #taxes
0
WeVote Research Nonpartisan
Bill Summary · SB 994

Legislative bill overview

SB 994 removes an outdated tax credit provision from Tennessee law that allowed breweries to claim tax deductions for beer or ale destroyed during a specific 2010 flood event (May 1-8). The bill makes a technical cleanup to the state tax code by eliminating language that has no practical application nearly 15 years after the eligible disaster period ended.

Why is this important

While seemingly minor, this represents standard legislative housekeeping that prevents tax codes from accumulating obsolete provisions that can create confusion and administrative overhead. Removing dead provisions helps keep statutes cleaner and easier to navigate for businesses, accountants, and tax administrators.

Potential points of contention

  • Fairness concerns: Any remaining breweries affected by the 2010 flood who never claimed the credit may see this as unfairly cutting off their eligibility without notice, though the 15-year gap makes this unlikely
  • Precedent for cleanup: Removing old disaster-relief provisions without explicit grandfathering language could concern other industries with similar time-limited tax benefits
  • Why now: Limited clarity on why this specific provision is being cleaned up in 2025 rather than earlier, suggesting it may be part of a larger tax code modernization effort not detailed in the bill summary

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.