Taxes - As introduced, adds to the process for requesting an extension of time to file a business tax return that the request may be signed by the person's authorized representative. - Amends TCA Title 67.

HB 889 modifies Tennessee's business tax filing rules by allowing business owners to have their authorized tax representative sign requests for extensions on tax returns, instead of requiring the business owner's personal signature. This change applies directly to businesses that use tax professionals or agents to handle their filings. The bill amends Tennessee Code Annotated Title 67, Section 67-4-718(b), updating the signature requirement to include "the person's authorized representative." The policy change simplifies the extension process for businesses working with tax professionals, without altering tax rates or obligations. The bill is currently pending in committee review.