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TennesseeHB 2496114th General Assembly (2025-2026)House

AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation.

Sponsored By: Sponsor information unavailable

Signed by Governor

Taxes

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

New eligibility rules for tourism-zone projects

The law changes which mixed-use projects qualify for tourism development incentives. A project must initially include at least 10 sports fields or a performance venue seating at least 2,500. It must include, and be located among, a combination of shops, offices, hotels, housing, or other business or residential uses. Some part of the project must be in a tourism development zone when certified. The municipality must expect at least $200 million in total public and private investment.

Local governments gain sales tax flexibility

Municipalities and public authorities gain more choice in using sales tax money allocated to them. They must qualify for allocations under both the tourism development chapter and the state's sales tax allocation law. They can use revenue from the covered area for purposes allowed by either law. The local entity chooses which allowed purposes to fund. The act takes effect upon becoming law.

Limited sales tax funding for venue debt

The law directs money equal to eligible state and local sales and use taxes to a qualifying venue's debt payments. The venue must seat at least 2,500 and be built or renovated by reusing a publicly owned stadium. That stadium must previously have hosted a Class AA-or-higher minor league baseball team under a lease. The team must have moved within Tennessee. Covered sales include food, drinks, tickets, parking, and other goods and services at the venue and nearby parking or related areas. The municipality designates a public entity responsible for paying all or part of the original debt. The money must pay venue debt, including refinanced debt, rather than fund other uses. Local sales taxes reserved for schools remain excluded, as do the education-related state tax increases from 1992. Revenue from the 2002 state tax increase from 6% to 7% also remains excluded. Payments stop when the debt is retired or 30 years after the end of the first full fiscal year following the venue's opening, whichever comes first.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Fred Atchley

    Republican • House

  • Jeremy Faison

    Republican • House

  • David B. Hawk

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 172 • No: 12

Senate vote • 4/23/2026

FLOOR VOTE: Third Consideration 4/23/2026

Yes: 30 • No: 0

House vote • 4/13/2026

FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/13/2026

Yes: 80 • No: 11

House vote • 4/13/2026

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 4/7/2026

HOUSE FINANCE, WAYS, AND MEANS COMMITTEE

Yes: 27 • No: 0

House vote • 4/1/2026

HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE

Yes: 13 • No: 0

House vote • 3/18/2026

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 16 • No: 1

House vote • 3/11/2026

HOUSE CITIES & COUNTIES SUBCOMMITTEE

Yes: 6 • No: 0

Actions Timeline

  1. Effective date(s) 05/21/2026

    5/27/2026

  2. Pub. Ch. 1034

    5/27/2026

  3. Signed by Governor.

    5/21/2026

  4. Transmitted to Governor for his action.

    5/11/2026House

  5. Signed by Senate Speaker

    5/5/2026Senate

  6. Signed by H. Speaker

    4/30/2026House

  7. Enrolled; ready for sig. of H. Speaker.

    4/29/2026House

  8. Passed Senate, Ayes 30, Nays 0

    4/23/2026Senate

  9. Amendment withdrawn. (Amendment 1 - SA1088)

    4/23/2026Senate

  10. Senate substituted House Bill for companion Senate Bill.

    4/23/2026Senate

  11. Received from House, Passed on First Consideration

    4/14/2026Senate

  12. Engrossed; ready for transmission to Sen.

    4/13/2026House

  13. Passed H., as am., Ayes 80, Nays 11, PNV 3

    4/13/2026House

  14. H. adopted am. (Amendment 2 - HA1063)

    4/13/2026House

  15. Am. withdrawn. (Amendment 1 - HA0740)

    4/13/2026House

  16. Sponsor(s) Added.

    4/13/2026House

  17. H. Placed on Regular Calendar for 4/13/2026

    4/9/2026House

  18. Placed on cal. Calendar & Rules Committee for 4/9/2026

    4/8/2026House

  19. Rec. for pass. if am., ref. to Calendar & Rules Committee

    4/7/2026House

  20. Placed on cal. Finance, Ways, and Means Committee for 4/7/2026

    4/1/2026House

  21. Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

    4/1/2026House

  22. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026

    3/25/2026House

  23. Assigned to s/c Finance, Ways, and Means Subcommittee

    3/19/2026House

  24. Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

    3/18/2026House

  25. Placed on cal. State & Local Government Committee for 3/18/2026

    3/11/2026House

Bill Text

  • HA1063 (Substitute)

    4/13/2026

    PDF

  • Enrolled / Public Chapter

    PDF

  • Fiscal Note

    PDF

  • HA0740

    PDF

  • Introduced

    PDF

  • SA1088

    PDF

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