Tennessee Senate Bill SB1218

Tennessee 2023-2024 Regular Session

• Introduced: 1/31/23
• Chaptered: 5/18/23
• Passed: 5/18/23

Caption

AN ACT to amend Tennessee Code Annotated, Title 36, Chapter 1 and Title 67, Chapter 4, Part 6, relative to litigation tax.

Impact

By affirming the ability of local governments to levy litigation taxes on adoption proceedings, SB1218 potentially enhances local revenue streams dedicated to family services and legal processes associated with adoptions. The law underlines the state's recognition of the role that local authorities play, offering them more control in generating funds from services that directly affect their communities. This may not only promote better resource allocation for adoption cases but also provide local governments with the necessary funding to manage court activities effectively.

Summary

Senate Bill 1218 seeks to amend specific provisions within the Tennessee Code Annotated, particularly related to litigation tax in the context of adoption proceedings. The bill allows counties to continue assessing a local litigation tax on adoption cases in chancery, circuit, or juvenile courts, ensuring that local government authority is sustained in this area. The modifications emphasize the importance of local involvement in taxation matters concerning adoption, which could lead to increased funding for court-related services or programs specific to adoption processes.

Sentiment

The sentiment surrounding SB1218 appears largely supportive, as it is seen as a measure that bolsters local governance. Those in favor of the bill likely appreciate the continuity it provides in supporting adoption proceedings financially and administratively. However, there may also be underlying concerns about the implications of local taxation levels and the equitable burden on families seeking to adopt, which could generate varied reactions according to different socio-economic contexts.

Contention

Notable points of contention could arise regarding the potential increased financial burden on individuals engaging in adoption processes due to the continuation of litigation taxes. Critics might argue that while local governments require fiscal support, the added costs could deter families from pursuing adoption. Additionally, discussions around uniformity and fairness in taxation practices across counties may surface, particularly if different localities implement varying rates or structures for these litigation taxes.