TennesseeHB 0695114th General Assembly (2025-2026)HouseWALLET

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 7, Part 2, relative to mineral severance tax.

Sponsored By: Charlie Baum (Republican)

Became Law

Taxes

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Quarry mineral tax caps and rules

Counties that tax sand, gravel, sandstone, chert, or limestone must stay under per‑ton caps. The cap is $0.15 per ton for tax periods starting before July 1, 2025. It is $0.20 per ton for periods starting on or after July 1, 2025 and before July 1, 2030; $0.25 per ton for periods starting on or after July 1, 2030 and before July 1, 2035; and $0.30 per ton for periods starting on or after July 1, 2035. Caps rise in later years, which can allow higher county rates. A county can raise its rate only by a two‑thirds vote and by sending a certified resolution to the Department of Revenue. The new rate starts on the first day of a month at least 60 days after the Department receives the certified copy.

Sponsors & Cosponsors

Sponsor

  • Charlie Baum

    Republican • House

Cosponsors

  • Michael Hale

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 172 • No: 10

Senate vote 4/10/2025

FLOOR VOTE: Third Consideration 4/10/2025

Yes: 28 • No: 1

House vote 3/17/2025

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote 3/17/2025

FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/17/2025

Yes: 85 • No: 8

House vote 3/11/2025

HOUSE FINANCE, WAYS, AND MEANS COMMITTEE

Yes: 21 • No: 0

House vote 3/5/2025

HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE

Yes: 13 • No: 0

House vote 2/26/2025

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 18 • No: 1

House vote 2/19/2025

HOUSE CITIES & COUNTIES SUBCOMMITTEE

Yes: 7 • No: 0

Actions Timeline

  1. Pub. Ch. 285

    4/28/2025
  2. Effective date(s) 04/24/2025

    4/28/2025
  3. Signed by Governor.

    4/24/2025
  4. Transmitted to Governor for his action.

    4/16/2025House
  5. Signed by Senate Speaker

    4/15/2025Senate
  6. Signed by H. Speaker

    4/14/2025House
  7. Enrolled; ready for sig. of H. Speaker.

    4/11/2025House
  8. Senate substituted House Bill for companion Senate Bill.

    4/10/2025Senate
  9. Amendment withdrawn. (Amendment 1 - SA0035)

    4/10/2025Senate
  10. Passed Senate, Ayes 28, Nays 1

    4/10/2025Senate
  11. Received from House, Passed on First Consideration

    3/20/2025Senate
  12. Engrossed; ready for transmission to Sen.

    3/18/2025House
  13. H. adopted am. (Amendment 1 - HA0023)

    3/17/2025House
  14. Passed H., as am., Ayes 85, Nays 8, PNV 1

    3/17/2025House
  15. H. Placed on Regular Calendar for 3/17/2025

    3/13/2025House
  16. Placed on cal. Calendar & Rules Committee for 3/13/2025

    3/12/2025House
  17. Rec. for pass; ref to Calendar & Rules Committee

    3/11/2025House
  18. Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

    3/5/2025House
  19. Placed on cal. Finance, Ways, and Means Committee for 3/11/2025

    3/5/2025House
  20. Sponsor(s) Added.

    3/4/2025House
  21. Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

    2/26/2025House
  22. Assigned to s/c Finance, Ways, and Means Subcommittee

    2/26/2025House
  23. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

    2/26/2025House
  24. Rec for pass if am by s/c ref. to State & Local Government Committee

    2/19/2025House
  25. Placed on cal. State & Local Government Committee for 2/26/2025

    2/19/2025House

Bill Text

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