All Roll Calls
Yes: 323 • No: 102
TennesseeHB 0397114th General Assembly (2025-2026)House
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
Sponsored By: Sponsor information unavailable
Signed by Governor
Taxes, Sales
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Stadium gets sales tax funding
Beginning January 1, 2027, Tennessee redirects state and local sales taxes from qualifying stadium activity to the stadium’s governing entity. The stadium must be in a county with 366,200–366,300 residents under the 2020 federal census or a later federal census. It must be designed for NCAA Division I Football Championship Subdivision football, international and high school soccer, and local and regional events. Covered taxes come from all stadium admissions and event-related sales of food, drinks, merchandise, other authorized goods, parking, and related services. Sales can occur at the stadium or on or next to a related facility, including a pavilion. Local sales taxes reserved for schools stay excluded. The money must fund only stadium capital projects, debt payments for those projects, and operating costs. The entity must repay the state’s costs of redirecting the taxes. Funding ends when the debt is retired or July 1, 2056, whichever comes first. A municipality can negotiate yearly replacement payments for revenue previously assigned to it before January 1, 2027, under Tennessee’s Title 7, Chapter 88. Payments must be substantially equal to what the municipality otherwise would receive, and the agreement must expire on June 30, 2032. To receive stadium funding, the entity must submit a copy of that agreement to the Commissioner of Revenue. The law does not change sales tax rates.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
Yusuf Hakeem
Democrat • House
Greg Martin
Republican • House
Roll Call Votes
Senate vote • 4/22/2026
FLOOR VOTE: as Amended Third Consideration 4/22/2026
Yes: 31 • No: 0
House vote • 4/22/2026
FLOOR VOTE: MESSAGE CALENDAR 2 CONCUR IN SENATE AMENDMENT # 1 4/22/2026
Yes: 88 • No: 3
House vote • 4/21/2026
FLOOR VOTE: REGULAR CALENDAR MOTION TO DEFER AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026
Yes: 20 • No: 68
House vote • 4/21/2026
FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026
Yes: 78 • No: 10
House vote • 4/21/2026
FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026
Yes: 68 • No: 21
House vote • 4/20/2026
HOUSE CALENDAR & RULES COMMITTEE
Yes: 0 • No: 0
House vote • 4/15/2026
HOUSE FINANCE, WAYS, AND MEANS COMMITTEE
Yes: 26 • No: 0
House vote • 4/15/2026
HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE
Yes: 12 • No: 0
Actions Timeline
Effective date(s) 05/07/2026
5/14/2026Pub. Ch. 927
5/14/2026Signed by Governor.
5/7/2026Transmitted to Governor for his action.
5/6/2026HouseSigned by Senate Speaker
5/5/2026SenateSigned by H. Speaker
4/30/2026HouseEnrolled; ready for sig. of H. Speaker.
4/28/2026HouseH. concurred in S. am. no. 1 Ayes 88, Nays 3 PNV 0 HB0397
4/22/2026HouseH. Placed on Message Calendar #2 for 4/22/26
4/22/2026HousePassed Senate as amended, Ayes 31, Nays 0
4/22/2026SenateSenate adopted Amendment (Amendment 1 - SA1104)
4/22/2026SenateSenate substituted House Bill for companion Senate Bill.
4/22/2026SenateReceived from House, Passed on First Consideration
4/22/2026SenateEngrossed; ready for transmission to Sen.
4/21/2026HousePassed H., as am., Ayes 78, Nays 10, PNV 3
4/21/2026HouseH. adopted am. (Amendment 1 - HA1189)
4/21/2026HouseSponsor(s) Added.
4/21/2026HouseH. Placed on Regular Calendar for 4/20/2026
4/16/2026HousePlaced on cal. Calendar & Rules Committee for 4/16/2026
4/15/2026HouseRec. for pass. if am., ref. to Calendar & Rules Committee
4/15/2026HousePlaced on cal. Finance, Ways, and Means Committee for 4/15/2026
4/15/2026HouseRec for pass if am by s/c ref. to Finance, Ways, and Means Committee
4/15/2026HousePlaced on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
4/8/2026HouseAction Def. in s/c Finance, Ways, and Means Subcommittee to the Final Calendar No. 2
4/8/2026HousePlaced on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026
4/1/2026House
Bill Text
HA1189 (Substitute)
4/21/2026
Enrolled / Public Chapter
Fiscal Note
Introduced
SA1104
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