# Tennessee HB 0878: AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax. Tennessee HB 0878, AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax., is a 114th General Assembly (2025-2026) House bill sponsored by no sponsor on record; status signed, last action 2026-04-27 (Effective date(s) 07/01/2026) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/TN-HB0878-2025-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Tennessee HB 0878 - State: Tennessee - Session: 114th General Assembly (2025-2026) - Title: AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax. - Status: signed - Chamber: House - Introduced: 2025-02-04 - Last action: 2026-04-27, Effective date(s) 07/01/2026 - Sponsors: no sponsor on record - Cosponsors: 1 - Subjects: Taxes, Privilege - Touches household money: no - Roll calls: 5 (154 yes, 2 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Court clerks face debts and reporting: cost, low. 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, wa… ## Sponsors and cosponsors - Cosponsor: Jake McCalmon (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-26 | Senate | FLOOR VOTE: Third Consideration 3/26/2026 | pass | 32 | 0 | | | 2026-03-23 | House | HOUSE CALENDAR & RULES COMMITTEE | fail | 0 | 0 | | | 2026-03-23 | House | FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/23/2026 | pass | 86 | 2 | | | 2026-03-17 | House | HOUSE FINANCE, WAYS, AND MEANS COMMITTEE | pass | 26 | 0 | | | 2026-03-11 | House | HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE | pass | 10 | 0 | | ## Actions (27) - 2026-04-27: Effective date(s) 07/01/2026 - 2026-04-27: Pub. Ch. 743 - 2026-04-16: Signed by Governor. - 2026-04-07: Transmitted to Governor for his action. (House) - 2026-04-01: Signed by Senate Speaker (Senate) - 2026-04-01: Signed by H. Speaker (House) - 2026-03-27: Enrolled; ready for sig. of H. Speaker. (House) - 2026-03-26: Passed Senate, Ayes 32, Nays 0, PNV 1 (Senate) - 2026-03-26: Amendment withdrawn. (Amendment 1 - SA0760) (Senate) - 2026-03-26: Senate substituted House Bill for companion Senate Bill. (Senate) - 2026-03-26: Received from House, Passed on First Consideration (Senate) - 2026-03-24: Engrossed; ready for transmission to Sen. (House) - 2026-03-23: Passed H., as am., Ayes 86, Nays 2, PNV 1 (House) - 2026-03-23: H. adopted am. (Amendment 1 - HA0694) (House) - 2026-03-19: H. Placed on Regular Calendar for 3/23/2026 (House) - 2026-03-19: Sponsor(s) Added. (House) - 2026-03-18: Placed on cal. Calendar & Rules Committee for 3/19/2026 (House) - 2026-03-17: Rec. for pass. if am., ref. to Calendar & Rules Committee (House) - 2026-03-11: Placed on cal. Finance, Ways, and Means Committee for 3/17/2026 (House) - 2026-03-11: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee (House) - 2026-03-04: Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026 (House) - 2026-03-04: Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026 (House) - 2026-02-25: Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026 (House) - 2025-02-10: Assigned to s/c Finance, Ways, and Means Subcommittee (House) - 2025-02-06: P2C, ref. to Finance, Ways, and Means Committee (House) - 2025-02-05: Intro., P1C. (House) - 2025-02-04: Filed for introduction (House) ## Bill text - HA0694, 2026-03-23: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0694.pdf) - Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0743.pdf) - Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0878.pdf) - Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB0878.pdf) - SA0760: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0760.pdf) ## Related bills - HB 0794: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 8; Title 12; Title 13; Title 29; Title 54; Title 64; Title 65; Title 68 and… (failed) - HB 0489: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Title 55, relative to criminal law. (failed) - HB 0162: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes. (failed) - SB 2733: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 85 of the Private Acts of 2004; and any other acts amendatory thereto, relative t… (failed) - SB 2702: AN ACT to amend Chapter 154 of the Private Acts of 1955; as amended by Chapter 158 of the Private Acts of 1988; Chapter 204 of the Private Acts of 1990; and an… (failed) - SB 2690: AN ACT to make appropriations for the purpose of defraying the expenses of the state government for the fiscal years beginning July 1, 2025, and July 1, 2026,… (signed) ## Sources - [HA0694 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0694.pdf) - [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0743.pdf) - [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0878.pdf) - [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB0878.pdf) - [SA0760 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0760.pdf) ## Related - [HB 0794: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; T…](https://policyrisk.com/state-bill/TN-HB0794-2025-2026) - [HB 0489: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Titl…](https://policyrisk.com/state-bill/TN-HB0489-2025-2026) - [HB 0162: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.](https://policyrisk.com/state-bill/TN-HB0162-2025-2026) - [SB 2733: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 8…](https://policyrisk.com/state-bill/TN-SB2733-2025-2026) - [SB 2702: AN ACT to amend Chapter 154 of the Private Acts of 1955; as amended by Chapter…](https://policyrisk.com/state-bill/TN-SB2702-2025-2026) - [SB 2690: AN ACT to make appropriations for the purpose of defraying the expenses of the…](https://policyrisk.com/state-bill/TN-SB2690-2025-2026) - [Tennessee bills](https://policyrisk.com/states/tennessee/bills) - [Tennessee state hub](https://policyrisk.com/states/tennessee) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/TN-HB0878-2025-2026 (as of 2026-11-01).