# Tennessee SB 0925: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to taxation of broadband equipment and services.

Tennessee SB 0925, AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to taxation of broadband equipment and services., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2025-05-15 (Effective date(s) 05/09/2025); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-SB0925-2025-2026
- 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 0925
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to taxation of broadband equipment and services.
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-05
- Last action: 2025-05-15, Effective date(s) 05/09/2025
- Sponsors: no sponsor on record
- Cosponsors: 11
- Subjects: Taxes, Sales
- Touches household money: yes
- Roll calls: 3 (138 yes, 2 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Broadband providers keep equipment tax break longer: benefit, low. Broadband providers keep Tennessee’s sales and use tax exemption for equipment that qualifies under the existing rules. The law extends the end date by two years, from June 30, 2025, through June 30, 2027. The extension took effect when the act became law. Providers do not have to pass tax savings…

## Sponsors and cosponsors

- Cosponsor: Paul Bailey (Republican), Senate
- Cosponsor: Todd Gardenhire (Republican), Senate
- Cosponsor: Ferrell Haile (Republican), Senate
- Cosponsor: Johnson
- Cosponsor: Mark Pody (Republican), Senate
- Cosponsor: Powers
- Cosponsor: Stevens
- Cosponsor: Page Walley (Republican), Senate
- Cosponsor: Bo Watson (Republican), Senate
- Cosponsor: Ken Yager (Republican), Senate
- Cosponsor: Jeff Yarbro (Democrat), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-22 | Senate | FLOOR VOTE: as Amended Third Consideration 4/22/2025 | pass | 32 | 0 |   |
| 2025-04-22 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/22/2025 | pass | 95 | 2 |   |
| 2025-04-21 | Senate | SENATE FINANCE, WAYS AND MEANS COMMITTEE | pass | 11 | 0 |   |

## Actions (26)

- 2025-05-15: Effective date(s) 05/09/2025
- 2025-05-15: Pub. Ch. 449
- 2025-05-09: Signed by Governor. (Senate)
- 2025-05-01: Transmitted to Governor for action. (Senate)
- 2025-04-30: Signed by H. Speaker (House)
- 2025-04-29: Signed by Senate Speaker (Senate)
- 2025-04-28: Enrolled and ready for signatures (Senate)
- 2025-04-23: Sponsor(s) Added. (Senate)
- 2025-04-22: Passed H., Ayes 95, Nays 2, PNV 0 (House)
- 2025-04-22: Am. withdrawn. (Amendment 1 - HA0510) (House)
- 2025-04-22: Subst. for comp. HB. (House)
- 2025-04-22: Engrossed; ready for transmission to House (Senate)
- 2025-04-22: Passed Senate as amended, Ayes 32, Nays 0 (Senate)
- 2025-04-22: Senate adopted Amendment (Amendment 1 - SA0445) (Senate)
- 2025-04-21: Placed on Senate Regular Calendar for 4/22/2025 (Senate)
- 2025-04-21: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 (Senate)
- 2025-04-17: Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025 (Senate)
- 2025-04-14: Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025 (Senate)
- 2025-04-14: Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025 (Senate)
- 2025-02-25: Sponsor(s) Added. (Senate)
- 2025-02-25: Refer to Senate Finance, Ways & Means Committee w/ negative recommendation (Senate)
- 2025-02-18: Placed on Senate FW&M Revenue Subcommittee calendar for 2/25/2025 (Senate)
- 2025-02-18: Refer to Senate F,W&M Revenue Subcommittee (Senate)
- 2025-02-12: Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee (Senate)
- 2025-02-10: Introduced, Passed on First Consideration (Senate)
- 2025-02-05: Filed for introduction (Senate)

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0449.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/SB0925.pdf)
- HA0510: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0510.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB0925.pdf)
- SA0445: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0445.pdf)

## Related bills

- SB 0855: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 8; Title 12; Title 13; Title 29; Title 54; Title 64; Title 65; Title 68 and… (signed)
- SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68, relative to low-income housing. (signed)
- 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)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0449.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/SB0925.pdf)
- [HA0510 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0510.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB0925.pdf)
- [SA0445 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0445.pdf)

## Related
- [SB 0855: AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; T…](https://policyrisk.com/state-bill/TN-SB0855-2025-2026)
- [SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49…](https://policyrisk.com/state-bill/TN-SB0539-2025-2026)
- [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)
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Source: PRIA, https://policyrisk.com/state-bill/TN-SB0925-2025-2026 (as of 2026-11-01).