# Tennessee HB 2496: AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation. Tennessee HB 2496, AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation., is a 114th General Assembly (2025-2026) House bill sponsored by no sponsor on record; status signed, last action 2026-05-27 (Effective date(s) 05/21/2026) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/TN-HB2496-2025-2026 - 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 2496 - State: Tennessee - Session: 114th General Assembly (2025-2026) - Title: AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation. - Status: signed - Chamber: House - Introduced: 2026-02-03 - Last action: 2026-05-27, Effective date(s) 05/21/2026 - Sponsors: no sponsor on record - Cosponsors: 3 - Subjects: Taxes - Touches household money: no - Roll calls: 7 (172 yes, 12 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - New eligibility rules for tourism-zone projects: benefit, medium. 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 o… - Local governments gain sales tax flexibility: benefit, low. 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. Th… - Limited sales tax funding for venue debt: mixed, low. 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 te… ## Sponsors and cosponsors - Cosponsor: Fred Atchley (Republican), House - Cosponsor: Jeremy Faison (Republican), House - Cosponsor: David B. Hawk (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-23 | Senate | FLOOR VOTE: Third Consideration 4/23/2026 | pass | 30 | 0 | | | 2026-04-13 | House | FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/13/2026 | pass | 80 | 11 | | | 2026-04-13 | House | HOUSE CALENDAR & RULES COMMITTEE | fail | 0 | 0 | | | 2026-04-07 | House | HOUSE FINANCE, WAYS, AND MEANS COMMITTEE | pass | 27 | 0 | | | 2026-04-01 | House | HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE | pass | 13 | 0 | | | 2026-03-18 | House | HOUSE STATE & LOCAL GOVERNMENT COMMITTEE | pass | 16 | 1 | | | 2026-03-11 | House | HOUSE CITIES & COUNTIES SUBCOMMITTEE | pass | 6 | 0 | | ## Actions (32) - 2026-05-27: Effective date(s) 05/21/2026 - 2026-05-27: Pub. Ch. 1034 - 2026-05-21: Signed by Governor. - 2026-05-11: Transmitted to Governor for his action. (House) - 2026-05-05: Signed by Senate Speaker (Senate) - 2026-04-30: Signed by H. Speaker (House) - 2026-04-29: Enrolled; ready for sig. of H. Speaker. (House) - 2026-04-23: Passed Senate, Ayes 30, Nays 0 (Senate) - 2026-04-23: Amendment withdrawn. (Amendment 1 - SA1088) (Senate) - 2026-04-23: Senate substituted House Bill for companion Senate Bill. (Senate) - 2026-04-14: Received from House, Passed on First Consideration (Senate) - 2026-04-13: Engrossed; ready for transmission to Sen. (House) - 2026-04-13: Passed H., as am., Ayes 80, Nays 11, PNV 3 (House) - 2026-04-13: H. adopted am. (Amendment 2 - HA1063) (House) - 2026-04-13: Am. withdrawn. (Amendment 1 - HA0740) (House) - 2026-04-13: Sponsor(s) Added. (House) - 2026-04-09: H. Placed on Regular Calendar for 4/13/2026 (House) - 2026-04-08: Placed on cal. Calendar & Rules Committee for 4/9/2026 (House) - 2026-04-07: Rec. for pass. if am., ref. to Calendar & Rules Committee (House) - 2026-04-01: Placed on cal. Finance, Ways, and Means Committee for 4/7/2026 (House) - 2026-04-01: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee (House) - 2026-03-25: Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026 (House) - 2026-03-19: Assigned to s/c Finance, Ways, and Means Subcommittee (House) - 2026-03-18: Rec. for pass. if am., ref. to Finance, Ways, and Means Committee (House) - 2026-03-11: Placed on cal. State & Local Government Committee for 3/18/2026 (House) - 2026-03-11: Rec for pass if am by s/c ref. to State & Local Government Committee (House) - 2026-03-11: Sponsor(s) Added. (House) - 2026-03-04: Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026 (House) - 2026-02-05: Assigned to s/c Cities & Counties Subcommittee (House) - 2026-02-05: P2C, ref. to State & Local Government Committee (House) - 2026-02-04: Intro., P1C. (House) - 2026-02-03: Filed for introduction (House) ## Bill text - HA1063 (Substitute), 2026-04-13: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA1063.pdf) - Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc1034.pdf) - Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/SB2633.pdf) - HA0740: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0740.pdf) - Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB2496.pdf) - SA1088: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA1088.pdf) ## Related bills - HB 2428: AN ACT to amend Tennessee Code Annotated, Title 39 and Title 40, relative to first responders. (failed) - HB 2381: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13, Chapter 7; Title 65 and Title 68, relative to utilities. (failed) - HB 2309: AN ACT to amend Tennessee Code Annotated, Title 29 and Title 39, relative to criminal conduct. (failed) - HB 2204: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 38, relative to compensation of law enforcement officers. (failed) - HB 2223: AN ACT to amend Tennessee Code Annotated, Title 68, relative to fireworks. (failed) - HB 2210: AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Title 67, Chapter 4, relative to disaster response. (failed) ## Sources - [HA1063 (Substitute) (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA1063.pdf) - [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc1034.pdf) - [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/SB2633.pdf) - [HA0740 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0740.pdf) - [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB2496.pdf) - [SA1088 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA1088.pdf) ## Related - [HB 2428: AN ACT to amend Tennessee Code Annotated, Title 39 and Title 40, relative to fi…](https://policyrisk.com/state-bill/TN-HB2428-2025-2026) - [HB 2381: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13, Chapter 7; Title 6…](https://policyrisk.com/state-bill/TN-HB2381-2025-2026) - [HB 2309: AN ACT to amend Tennessee Code Annotated, Title 29 and Title 39, relative to cr…](https://policyrisk.com/state-bill/TN-HB2309-2025-2026) - [HB 2204: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 3…](https://policyrisk.com/state-bill/TN-HB2204-2025-2026) - [HB 2223: AN ACT to amend Tennessee Code Annotated, Title 68, relative to fireworks.](https://policyrisk.com/state-bill/TN-HB2223-2025-2026) - [HB 2210: AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Titl…](https://policyrisk.com/state-bill/TN-HB2210-2025-2026) - [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-HB2496-2025-2026 (as of 2026-11-01).