# Tennessee SB 0384: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation.

Tennessee SB 0384, AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2025-06-04 (Effective date(s) 05/05/2025); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-SB0384-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Tennessee SB 0384
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-28
- Last action: 2025-06-04, Effective date(s) 05/05/2025
- Sponsors: no sponsor on record
- Cosponsors: 0
- Subjects: Taxes, Hotel Motel
- Touches household money: yes
- Roll calls: 3 (115 yes, 13 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Long-stay hotel guests pay less tax: benefit, low. In Tennessee, hotels must stop collecting occupancy tax after a guest stays for 30 continuous days. No further occupancy tax is collected for the rest of that stay. Hotels must still send the tax for the first 30 days to the municipality under existing payment rules. The act took effect when it bec…

## Sponsors and cosponsors

- (none)

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/16/2025 | pass | 77 | 13 |   |
| 2025-03-17 | Senate | FLOOR VOTE: as Amended Third Consideration 3/17/2025 | pass | 30 | 0 |   |
| 2025-03-11 | Senate | SENATE STATE & LOCAL GOVERNMENT COMMITTEE | pass | 8 | 0 |   |

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0364.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0405.pdf)
- HA0406: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0406.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB0384.pdf)
- SA0114: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0114.pdf)

## Related bills

- SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Title 55, relative to criminal law. (signed)
- SB 0198: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes. (signed)
- HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 85 of the Private Acts of 2004; and any other acts amendatory thereto, relative t… (signed)
- HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter 335 of the Private Acts of 1968; Chapter 282 of the Private Acts of 1972; Chapte… (signed)
- HB 2666: AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter 85 of the Private Acts of 1987; Chapter 74 of the Private Acts of 1995; Chapter… (signed)
- HB 2631: AN ACT to make appropriations for the purpose of defraying the expenses of the state government for the fiscal years beginning July 1, 2025, and July 1, 2026,… (failed)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0364.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0405.pdf)
- [HA0406 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0406.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB0384.pdf)
- [SA0114 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0114.pdf)

## Related
- [SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Titl…](https://policyrisk.com/state-bill/TN-SB0254-2025-2026)
- [SB 0198: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.](https://policyrisk.com/state-bill/TN-SB0198-2025-2026)
- [HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 8…](https://policyrisk.com/state-bill/TN-HB2670-2025-2026)
- [HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2656-2025-2026)
- [HB 2666: AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2666-2025-2026)
- [HB 2631: AN ACT to make appropriations for the purpose of defraying the expenses of the…](https://policyrisk.com/state-bill/TN-HB2631-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-SB0384-2025-2026 (as of 2026-11-01).