TennesseeHB 2639114th General Assembly (2025-2026)House

AN ACT relative to authorizing the levy of a mineral severance tax in Henry County.

Sponsored By: Sponsor information unavailable

Signed by Governor

Henry County

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Bill Overview

Analyzed Economic Effects

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

Mineral tax money funds Henry County roads

The law dedicates Henry County mineral tax receipts to county roads, subject to the required two-thirds county approval. The Tennessee Department of Revenue keeps administrative costs and sends the remaining money to the county trustee every three months. That money enters the county road fund and can only pay for road construction, maintenance, and repairs. The law does not specify how much money the tax raises.

New tax for Henry County mines

The law authorizes a Henry County mineral tax, but it requires approval by two-thirds of the county’s legislative body. Mine owners and operators owe the tax when covered minerals are extracted and transported from mines in natural or unprocessed form. Covered minerals include clay and titanium, but exclude materials taxed under Tennessee Code Title 67, Chapter 7, Parts 1 and 2. The per-ton rate matches the maximum authorized by Tennessee Code Section 67-7-203; this act states no dollar amount. The rate rises with that maximum but stays at its highest previous level after a reduction or repeal. The Tennessee Department of Revenue collects the tax and sets rules for its administration. Unpaid taxes carry penalties and interest, plus a lien on extracted minerals and operator property that outranks all other liens.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Jay D. Reedy

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 141 • No: 1

Senate vote • 4/2/2026

FLOOR VOTE: Motion to Adopt 4/2/2026

Yes: 31 • No: 0

House vote • 3/30/2026

FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 3/30/2026

Yes: 82 • No: 1

House vote • 3/26/2026

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 3/25/2026

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 17 • No: 0

House vote • 3/16/2026

HOUSE PRIVATE ACTS COMMITTEE

Yes: 11 • No: 0

Actions Timeline

  1. Pr. Ch. 47

    5/1/2026
  2. Signed by Governor.

    4/16/2026
  3. Transmitted to Governor for his action.

    4/7/2026House
  4. Signed by Senate Speaker

    4/6/2026Senate
  5. Signed by H. Speaker

    4/6/2026House
  6. Enrolled; ready for sig. of H. Speaker.

    4/2/2026House
  7. Passed Senate, Ayes 31, Nays 0

    4/2/2026Senate
  8. Senate substituted House Bill for companion Senate Bill.

    4/2/2026Senate
  9. Received from House, Passed on First Consideration

    4/2/2026Senate
  10. Engrossed; ready for transmission to Sen.

    3/31/2026House
  11. Passed H., Ayes 82, Nays 1, PNV 10

    3/30/2026House
  12. Sponsor(s) Added.

    3/30/2026House
  13. H. Placed on Consent Calendar for 3/30/2026

    3/26/2026House
  14. Placed on cal. Calendar & Rules Committee for 3/26/2026

    3/25/2026House
  15. Rec. for pass; ref to Calendar & Rules Committee

    3/25/2026House
  16. Placed on cal. State & Local Government Committee for 3/24/2026

    3/18/2026House
  17. Rec. for pass; ref to State & Local Government Committee

    3/16/2026House
  18. Placed on cal. Private Acts Committee for 3/16/2026

    3/11/2026House
  19. P2C, ref. to Private Acts Committee - State & Local Government Committee

    2/23/2026House
  20. Intro., P1C.

    2/19/2026House
  21. Filed for introduction

    2/18/2026House

Bill Text

  • Enrolled / Public Chapter

  • Introduced

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