Taxes, Privilege - As introduced, removes licensed attorneys who have practiced more than 20 years from the application of the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

House Bill 1880 exempts licensed attorneys in Tennessee with more than 20 years of practice from paying the professional privilege tax. The bill amends Tennessee's tax code to redefine the tax base, applying it only to attorneys who have practiced 20 years or less, thereby removing the tax burden for those with longer careers. This change will apply to privilege taxes due and payable after May 31, 2027, affecting attorneys with 21+ years of practice who previously paid the tax. The policy shift directly alters tax liability for a specific group of long-serving legal professionals without changing the tax rate or structure for others.