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TennesseeSB 2184114th General Assembly (2025-2026)SenateWALLET

AN ACT to amend Tennessee Code Annotated, Title 29; Title 31 and Title 34, relative to civil law.

Sponsored By: John Stevens (Republican)

Signed by Governor

Estates

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Bill Overview

Analyzed Economic Effects

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

Estate value now follows federal method

Beginning July 1, 2026, courts value a decedent’s gross estate for this subsection using the federal estate tax method (26 U.S.C. 2031(a)). They must exclude any asset that Tennessee’s former inheritance tax would not have counted. Courts must also use actuarial values for any life estate or trust that pays a surviving spouse for life. These rules apply only to the valuation required by §31-4-101(c).

New rules for estates and conservatorships

Beginning July 1, 2026, conservatorship petitions must be sworn and must include all listed items. Also starting then, the part of Title 29 that includes §29-27-303 does not apply to cases under Title 30, chapter 2, part 4. This clarifies which rules courts and families follow in those estate cases, but it also sets stricter filing rules for conservatorships.

Sponsors & Cosponsors

Sponsor

  • John Stevens

    Republican • Senate

Cosponsors

  • Paul Bailey

    Republican • Senate

  • Janice Bowling

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 36 • No: 2

Senate vote • 3/23/2026

FLOOR VOTE: Third Consideration 3/23/2026

Yes: 29 • No: 0

Senate vote • 3/9/2026

SENATE JUDICIARY COMMITTEE

Yes: 7 • No: 2

Actions Timeline

  1. Signed by Governor.

    4/14/2026Senate

  2. Signed by H. Speaker

    4/2/2026House

  3. Transmitted to Governor for action.

    4/2/2026Senate

  4. Enrolled and ready for signatures

    4/1/2026Senate

  5. Signed by Senate Speaker

    4/1/2026Senate

  6. Subst. for comp. HB.

    3/30/2026House

  7. Passed H., Ayes 82, Nays 1, PNV 10

    3/30/2026House

  8. Rcvd. from S., held on H. desk.

    3/26/2026House

  9. Passed Senate, Ayes 29, Nays 0

    3/23/2026Senate

  10. Sponsor(s) Added.

    3/23/2026Senate

  11. Engrossed; ready for transmission to House

    3/23/2026Senate

  12. Placed on Senate Regular Calendar for 3/23/2026

    3/20/2026Senate

  13. Recommended for passage, refer to Senate Calendar Committee

    3/9/2026Senate

  14. Placed on Senate Judiciary Committee calendar for 3/9/2026

    3/4/2026Senate

  15. Passed on Second Consideration, refer to Senate Judiciary Committee

    2/5/2026Senate

  16. Filed for introduction

    2/2/2026Senate

  17. Introduced, Passed on First Consideration

    2/2/2026Senate

Bill Text

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