Taxes, Business - As introduced, authorizes the commissioner of revenue to change the due date of the taxpayer's business tax return to a date that is not less than 60 calendar days, rather than two calendar months, following the end of the taxpayer's business tax period for purposes of the commissioner changing a taxpayer's business tax period to correspond to the taxpayer's fiscal year. - Amends TCA Title 67, Chapter 4, Part 7.

SB 752 amends Tennessee's Business Tax Act to change the due date for business tax returns from "two calendar months" after the tax period to a fixed "sixty (60) calendar days." This change directly affects businesses required to file state business tax returns, giving them a standardized 60-day window instead of a variable two-month period. The bill modifies TCA Title 67, Chapter 4, Part 7, specifically Section 67-4-715(g), to implement this fixed timeline. The policy change takes effect July 1, 2025, and is purely procedural with no new tax obligations or revenue impacts.