All Roll Calls
Yes: 135 • No: 0
TennesseeSB 0115114th General Assembly (2025-2026)Senate
AN ACT to amend Tennessee Code Annotated, Title 6, Chapter 56, Part 1, relative to audits of municipalities.
Sponsored By: Bill Powers (Republican)
Became Law
Municipal Government
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
State withholds sales tax for late city audits
Beginning July 1, 2025, a Tennessee city with two or more overdue annual audits faces a cut in state-shared sales tax. The Comptroller and the Revenue Commissioner set the cut, up to 15% of the city’s yearly sales tax distribution. The Department of Revenue holds the withheld money in reserve. The city gets the money after the Comptroller decides the city has filed the audits. The Comptroller can waive the penalty under written policies.
Cities face six month audit deadline
Beginning July 1, 2025, Tennessee cities must finish and submit annual audits within six months after their fiscal year ends. The audit preparer must give one copy to the mayor, the chief executive officer, each governing body member, and the Comptroller. Audit copies must also be available to the press.
Sponsors & Cosponsors
Sponsor
Bill Powers
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 2/27/2025
FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 2/27/2025
Yes: 93 • No: 0
Senate vote • 2/24/2025
FLOOR VOTE: Motion to Adopt 2/24/2025
Yes: 33 • No: 0
Senate vote • 2/18/2025
SENATE STATE & LOCAL GOVERNMENT COMMITTEE
Yes: 9 • No: 0
Actions Timeline
Pub. Ch. 18
3/21/2025Effective date(s) 07/01/2025
3/21/2025Signed by Governor.
3/12/2025SenateSigned by H. Speaker
3/4/2025HouseTransmitted to Governor for action.
3/4/2025SenateSigned by Senate Speaker
3/3/2025SenateRcvd. from S., held on H. desk.
2/27/2025HouseSubst. for comp. HB.
2/27/2025HousePassed H., Ayes 93, Nays 0, PNV 0
2/27/2025HouseEnrolled and ready for signatures
2/27/2025SenatePassed Senate, Ayes 33, Nays 0
2/24/2025SenateEngrossed; ready for transmission to House
2/24/2025SenatePlaced on Senate Consent Calendar 2 for 2/24/2025
2/20/2025SenateRecommended for passage, refer to Senate Calendar Committee
2/18/2025SenatePlaced on Senate State and Local Government Committee calendar for 2/18/2025
2/11/2025SenatePassed on Second Consideration, refer to Senate State and Local Government Committee
1/15/2025SenateIntroduced, Passed on First Consideration
1/14/2025SenateFiled for introduction
1/13/2025Senate
Bill Text
Enrolled / Public Chapter
Fiscal Note
Introduced
Related Bills
SB 2326 — AN ACT to amend Tennessee Code Annotated, Title 66, relative to property owners' associations' responsibility to maintain fidelity bonds.
HB 2044 — AN ACT to amend Tennessee Code Annotated, Title 63; Title 68, Chapter 11, Part 2 and Chapter 1042 of the Public Acts of 2024, relative to certified medical assistants.
HB 1665 — AN ACT to amend Tennessee Code Annotated, Title 4; Title 33; Title 47; Title 56; Title 63; Title 68 and Title 71, relative to the protection of minors in healthcare settings.
HB 2505 — AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 8; Title 12; Title 13; Title 29; Title 39; Title 45; Title 47 and Title 67, relative to virtual currency kiosks.
HB 1971 — AN ACT to amend Tennessee Code Annotated, Title 1, Chapter 3 and Title 49, relative to causes of action.
HB 2356 — AN ACT to amend Tennessee Code Annotated, Section 55-8-151, relative to evidence.