Imposes a special tax of three-tenths of one percent or one dollar, whichever is greater, on the receipts from the sale of art, antique furniture or antique jewelry at auction; establishes the art education fund to provide assistance for art education and art supplies at the kindergarten through twelfth grade levels at Title I public schools.
Includes a component on water safety in kindergarten through twelfth grade.
Includes a component on water safety in kindergarten through twelfth grade.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
AN ACT to amend Tennessee Code Annotated, Title 55, Chapter 17 and Title 62, Chapter 19, relative to auctions of previously titled motor vehicles that are antique or unique.
AN ACT to amend Tennessee Code Annotated, Title 55, Chapter 17 and Title 62, Chapter 19, relative to auctions of previously titled motor vehicles that are antique or unique.
Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".
Directs the commissioner of education to conduct a study of recess held in elementary schools in kindergarten through grade six.
Enacts the visiting artists act to establish a grant pilot program for musicians to perform at schools in the state which receive funding pursuant to title one of the Elementary and Secondary Education Act.