Revenue, Dept. of - As introduced, requires the department to, on or before December 31, 2025, procure and implement an electronic lien and title system to be used throughout the state. - Amends TCA Title 4, Chapter 3, Part 19; Title 8, Chapter 13; Title 10, Chapter 7; Title 12; Title 47, Chapter 9; Title 55; Title 66 and Title 69, Chapter 9.

Taxes, Real Property - As introduced, provides that whenever Coffee County acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by the property retains such right; further provides that Coffee County will be liable for the payment of such fees and assessments if the county makes actual use of the property purchased at the tax sale. - Amends TCA Title 29, Chapter 20 and Title 67, Chapter 5.

Local Education Agencies - As introduced, allows an LEA that uses the career academy or small learning community model to extend career and technical education (CTE) class sizes in grades six through eight if the extended CTE class size does not exceed the maximum class size for general education classes in grades four through six; allows an LEA to seek a waiver from the commissioner of education to exceed the average CTE class size in grades six through eight. - Amends TCA Title 49, Chapter 1.

Alcoholic Beverages - As introduced, deletes the definition of "premises" authorizing the sale of alcoholic beverages for on-premises consumption within the Station Street entertainment district in Chattanooga. - Amends TCA Title 57, Chapter 4.

Taxes - As introduced, eliminates the professional privilege tax for attorneys. - Amends TCA Title 67, Chapter 4, Part 17.