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SB 1328

Taxes - As introduced, extends from December 31 to January 15, the date by which the department of finance and administration must annually report in writing to the chairs of the committees of both houses having subject matter jurisdiction over finance-related matters and transportation matters, the total amount of aviation fuel tax revenues collected for the preceding fiscal year. - Amends TCA Title 67.

114th Regular Session (2025-2026) Introduced by Jeff Yarbro

Extends Tennessee aviation fuel tax revenue reporting deadline from December 31 to January 15 to give state finance department additional time for annual reporting to legislative committees.

Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
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Bill Summary · SB 1328

Legislative bill overview

SB 1328 extends the annual reporting deadline for aviation fuel tax revenues from December 31 to January 15, giving Tennessee's Department of Finance and Administration an additional two weeks to compile and submit this financial report to relevant legislative committees. The bill amends Tennessee Code Annotated Title 67, which governs tax-related matters.

Why is this important

This reporting deadline affects legislative oversight of aviation fuel tax revenue, which funds transportation and aviation infrastructure programs. The extended timeline allows for more complete fiscal year data compilation, though the practical impact depends on whether the current December 31 deadline has created documented delays or inaccuracies in reporting.

Potential points of contention

  • Oversight timing: Moving the deadline into the new calendar year may delay legislative budget planning and appropriations decisions for the new fiscal year
  • Precedent for deadline extensions: Extending administrative deadlines can set a pattern, though this appears narrowly tailored to a single reporting requirement
  • Unclear justification: The bill's rationale for needing additional time is not evident from the summary; whether current deadlines are consistently missed or whether this is preventative is unclear

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

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