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Overview

7 rules

The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock. It was enacted in 1929 and was originally called the Hall income tax for the senator who sponsored the legislation.

The Hall Income tax was repealed for tax periods that begin on January 1, 2021 , or later. Please do not file a return for any tax year that begins on or after January 1, 2021.

in view

Whole section

Encodings · 7

Encoded from this provision

us-tn/policy/income_tax/2026_resident_zero_liability

tn_pit_2026_credit_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_credit_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_deduction_and_exemption_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_deduction_and_exemption_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            The Hall Income tax was repealed for tax periods that begin on
            January 1, 2021 , or later.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_hall_income_tax_return_requiredus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue Hall Income Tax overview

name: tn_pit_2026_hall_income_tax_return_required
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue Hall Income Tax overview
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_resident_income_tax_after_nonrefundable_creditsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_resident_income_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_resident_net_income_tax_liability_before_paymentsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue

name: tn_pit_2026_resident_net_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/statute/public-chapter/2017/181/pages-3-through-4/document-1
          excerpt: >-
            For any tax year that begins on or after January 1,2021, and for
            subsequent tax years, zero percent (0%).
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_resident_refundable_income_tax_creditsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_resident_refundable_income_tax_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_surtax_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_surtax_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

tn_pit_2026_credit_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_credit_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_deduction_and_exemption_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_deduction_and_exemption_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: >-
              The Hall Income tax was repealed for tax periods that begin on January 1, 2021 , or
              later.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_hall_income_tax_return_required

Derived

source: Tennessee Department of Revenue Hall Income Tax overview

- name: tn_pit_2026_hall_income_tax_return_required
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue Hall Income Tax overview
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_resident_income_tax_after_nonrefundable_credits

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_resident_income_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_resident_net_income_tax_liability_before_payments

Derived

source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue

- name: tn_pit_2026_resident_net_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/statute/public-chapter/2017/181/pages-3-through-4/document-1
            excerpt: >-
              For any tax year that begins on or after January 1,2021, and for subsequent tax years,
              zero percent (0%).
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_resident_refundable_income_tax_credits

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_resident_refundable_income_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_surtax_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_surtax_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false

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us-tn/guidance/revenue/hall-income-tax/block-1 — Overview · Axiom

Overview

7 rules

Official source

graph ↗build calculator ↗

The Hall Income tax was repealed for tax periods that begin on January 1, 2021 , or later. Please do not file a return for any tax year that begins on or after January 1, 2021.

in view

Whole section

Encodings · 7

Encoded from this provision

us-tn/policy/income_tax/2026_resident_zero_liability

tn_pit_2026_credit_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_credit_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_deduction_and_exemption_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_deduction_and_exemption_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            The Hall Income tax was repealed for tax periods that begin on
            January 1, 2021 , or later.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_hall_income_tax_return_requiredus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue Hall Income Tax overview

name: tn_pit_2026_hall_income_tax_return_required
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue Hall Income Tax overview
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

tn_pit_2026_resident_income_tax_after_nonrefundable_creditsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_resident_income_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_resident_net_income_tax_liability_before_paymentsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue

name: tn_pit_2026_resident_net_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/statute/public-chapter/2017/181/pages-3-through-4/document-1
          excerpt: >-
            For any tax year that begins on or after January 1,2021, and for
            subsequent tax years, zero percent (0%).
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_resident_refundable_income_tax_creditsus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_resident_refundable_income_tax_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: 0

tn_pit_2026_surtax_stage_appliesus-tn/guidance/revenue/hall-income-tax/block-1 · derived

Tennessee Department of Revenue no-return guidance

name: tn_pit_2026_surtax_stage_applies
kind: derived
dtype: Boolean
period: Year
source: Tennessee Department of Revenue no-return guidance
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
          excerpt: >-
            Please do not file a return for any tax year that begins on or after
            January 1, 2021.
versions:
  - effective_from: '2026-01-01'
    formula: false

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

tn_pit_2026_credit_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_credit_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_deduction_and_exemption_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_deduction_and_exemption_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: >-
              The Hall Income tax was repealed for tax periods that begin on January 1, 2021 , or
              later.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_hall_income_tax_return_required

Derived

source: Tennessee Department of Revenue Hall Income Tax overview

- name: tn_pit_2026_hall_income_tax_return_required
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue Hall Income Tax overview
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false

tn_pit_2026_resident_income_tax_after_nonrefundable_credits

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_resident_income_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_resident_net_income_tax_liability_before_payments

Derived

source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue

- name: tn_pit_2026_resident_net_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2017 Tenn. Pub. Acts ch. 181, § 13; Tennessee Department of Revenue
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/statute/public-chapter/2017/181/pages-3-through-4/document-1
            excerpt: >-
              For any tax year that begins on or after January 1,2021, and for subsequent tax years,
              zero percent (0%).
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_resident_refundable_income_tax_credits

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_resident_refundable_income_tax_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: 0

tn_pit_2026_surtax_stage_applies

Derived

source: Tennessee Department of Revenue no-return guidance

- name: tn_pit_2026_surtax_stage_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Tennessee Department of Revenue no-return guidance
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-tn/guidance/revenue/hall-income-tax/block-1
            excerpt: Please do not file a return for any tax year that begins on or after January 1, 2021.
  versions:
    - effective_from: '2026-01-01'
      formula: false