All Roll Calls
Yes: 154 • No: 2
TennesseeHB 0878114th General Assembly (2025-2026)House
AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax.
Sponsored By: Sponsor information unavailable
Signed by Governor
Taxes, Privilege
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Court clerks face debts and reporting
The law applies to privilege taxes imposed and collected on or after July 1, 2026. Covered Tennessee court clerks personally owe taxes they fail to collect and pay to the Department of Revenue. Clerks must report quarterly totals collected and paid, plus case-by-case amounts suspended, released, waived, remitted, or not collected. Reports must explain each action, including whether a court order or clerk authorized a waiver. Reports go to the revenue commissioner and state treasurer; Title 67 quarterly reports are required at the treasurer’s request. When requested, clerks must also provide waiver policies, defendant notice methods and frequency, and sample communications. They must describe outside collectors, collection referrals per defendant, and other collection efforts, such as payment plans or promissory notes. Requested records also include proof of compliance with Title 40’s subsection (b) and other information the treasurer requests.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
Jake McCalmon
Republican • House
Roll Call Votes
Senate vote • 3/26/2026
FLOOR VOTE: Third Consideration 3/26/2026
Yes: 32 • No: 0
House vote • 3/23/2026
HOUSE CALENDAR & RULES COMMITTEE
Yes: 0 • No: 0
House vote • 3/23/2026
FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/23/2026
Yes: 86 • No: 2
House vote • 3/17/2026
HOUSE FINANCE, WAYS, AND MEANS COMMITTEE
Yes: 26 • No: 0
House vote • 3/11/2026
HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE
Yes: 10 • No: 0
Actions Timeline
Effective date(s) 07/01/2026
4/27/2026Pub. Ch. 743
4/27/2026Signed by Governor.
4/16/2026Transmitted to Governor for his action.
4/7/2026HouseSigned by Senate Speaker
4/1/2026SenateSigned by H. Speaker
4/1/2026HouseEnrolled; ready for sig. of H. Speaker.
3/27/2026HousePassed Senate, Ayes 32, Nays 0, PNV 1
3/26/2026SenateAmendment withdrawn. (Amendment 1 - SA0760)
3/26/2026SenateSenate substituted House Bill for companion Senate Bill.
3/26/2026SenateReceived from House, Passed on First Consideration
3/26/2026SenateEngrossed; ready for transmission to Sen.
3/24/2026HousePassed H., as am., Ayes 86, Nays 2, PNV 1
3/23/2026HouseH. adopted am. (Amendment 1 - HA0694)
3/23/2026HouseH. Placed on Regular Calendar for 3/23/2026
3/19/2026HouseSponsor(s) Added.
3/19/2026HousePlaced on cal. Calendar & Rules Committee for 3/19/2026
3/18/2026HouseRec. for pass. if am., ref. to Calendar & Rules Committee
3/17/2026HousePlaced on cal. Finance, Ways, and Means Committee for 3/17/2026
3/11/2026HouseRec for pass if am by s/c ref. to Finance, Ways, and Means Committee
3/11/2026HousePlaced on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
3/4/2026HouseAction Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026
3/4/2026HousePlaced on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026
2/25/2026HouseAssigned to s/c Finance, Ways, and Means Subcommittee
2/10/2025HouseP2C, ref. to Finance, Ways, and Means Committee
2/6/2025House
Bill Text
HA0694
3/23/2026
Enrolled / Public Chapter
Fiscal Note
Introduced
SA0760
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