Representative David Byrd: District 71 Capitol Hill Update

Essential Workers Act – Public Chapter 384 prohibits a local government from issuing an executive order, resolution or ordinance establishing categories or classes of essential and non-essential businesses for the purpose of requiring them to cease operations unless the fire marshal of a court deems them to be a public safety hazard.

COVID-19 Recovery / F&E Taxes – Public Chapter 154 exempts COVID-19 relief payments received between March 1, 2020 and Dec. 31, 2021 from the state’s Franchise and Excise (F&E) taxes. This legislation provides an excise tax deduction for Tennessee businesses and e...