All Roll Calls
Yes: 172 • No: 12
TennesseeHB 2496114th General Assembly (2025-2026)HouseWALLET
AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation.
Sponsored By: Andrew Farmer, Andrew (Republican)
Became Law
Taxes
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tourism-zone support for $200M venues
Cities can treat very large projects as tourism-zone mixed-use developments. The project must start with either 10 or more sports fields or a 2,500-seat performance venue. At least part of it must be in a certified tourism zone. The city must expect $200,000,000 or more in total public and private investment. This lets projects use tourism-zone financing tools.
Venue sales taxes pay project debt
Cities and public authorities can choose how to use some allocated sales taxes. On-site sales taxes from a qualifying reused stadium must pay the project's original debt. It qualifies if a public stadium for a Class AA or higher minor-league team becomes a 2,500-seat performance venue after the team moved within Tennessee. Taxes include on-site sales of food, drink, tickets, parking, and other services, including related parking areas. School set-asides and the 1992 and 2002 sales tax increases stay with education and cannot be redirected. Payments last until the debt is retired or for up to 30 years after the first full fiscal year in service.
Sponsors & Cosponsors
Sponsor
Andrew Farmer, Andrew
Republican • House
Cosponsors
Fred Atchley, Fred
Republican • House
Jeremy Faison, Jeremy
Republican • House
David B. Hawk, David B.
Republican • House
Roll Call Votes
Senate vote • 4/23/2026
FLOOR VOTE: Third Consideration 4/23/2026
Yes: 30 • No: 0
House vote • 4/13/2026
HOUSE CALENDAR & RULES COMMITTEE
Yes: 0 • 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 • 4/7/2026
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
Pub. Ch. 1034
5/27/2026Effective date(s) 05/21/2026
5/27/2026Signed by Governor.
5/21/2026Transmitted to Governor for his action.
5/11/2026HouseSigned by Senate Speaker
5/5/2026SenateSigned by H. Speaker
4/30/2026HouseEnrolled; ready for sig. of H. Speaker.
4/29/2026HouseSenate substituted House Bill for companion Senate Bill.
4/23/2026SenateAmendment withdrawn. (Amendment 1 - SA1088)
4/23/2026SenatePassed Senate, Ayes 30, Nays 0
4/23/2026SenateReceived from House, Passed on First Consideration
4/14/2026SenateAm. withdrawn. (Amendment 1 - HA0740)
4/13/2026HouseH. adopted am. (Amendment 2 - HA1063)
4/13/2026HousePassed H., as am., Ayes 80, Nays 11, PNV 3
4/13/2026HouseSponsor(s) Added.
4/13/2026HouseEngrossed; ready for transmission to Sen.
4/13/2026HouseH. Placed on Regular Calendar for 4/13/2026
4/9/2026HousePlaced on cal. Calendar & Rules Committee for 4/9/2026
4/8/2026HouseRec. for pass. if am., ref. to Calendar & Rules Committee
4/7/2026HouseRec. for pass by s/c ref. to Finance, Ways, and Means Committee
4/1/2026HousePlaced on cal. Finance, Ways, and Means Committee for 4/7/2026
4/1/2026HousePlaced on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026
3/25/2026HouseAssigned to s/c Finance, Ways, and Means Subcommittee
3/19/2026HouseRec. for pass. if am., ref. to Finance, Ways, and Means Committee
3/18/2026HouseSponsor(s) Added.
3/11/2026House
Bill Text
HA1063 (Substitute)
4/13/2026
Enrolled / Public Chapter
Fiscal Note
HA0740
Introduced
SA1088
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