# Tennessee SB 2206: AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations.

Tennessee SB 2206, AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2026-05-05 (Effective date(s) 04/14/2026); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-SB2206-2025-2026
- 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 2206
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations.
- Status: signed
- Chamber: Senate
- Introduced: 2026-02-02
- Last action: 2026-05-05, Effective date(s) 04/14/2026
- Sponsors: no sponsor on record
- Cosponsors: 3
- Subjects: Federal Aid
- Touches household money: yes
- Roll calls: 4 (135 yes, 94 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax credit for Tennessee scholarship donors: benefit, high. Effective upon becoming law, the act sets up Tennessee's participation in a federal tax credit for qualified scholarship donations. The credit applies to tax years beginning after December 31, 2026, subject to federal eligibility requirements. The Education Department must certify, submit, and publ…
- Scholarships can cover families' homeschool expenses: benefit, low. Listed Tennessee scholarship groups can award scholarships for any elementary or secondary school expense that federal law allows. This includes homeschool expenses. Families must receive a scholarship from a group on the state's list to use this help. The law does not guarantee a scholarship or se…

## Sponsors and cosponsors

- Cosponsor: Janice Bowling (Republican), Senate
- Cosponsor: Stevens
- Cosponsor: Brent Taylor (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-30 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/30/2026 | pass | 75 | 19 |   |
| 2026-03-30 | House | FLOOR VOTE: REGULAR CALENDAR MOTION TO ADOPT AMENDMENT # 1 BY CLEMMONS PASSAGE ON THIRD CONSIDERATION 3/30/2026 | fail | 24 | 70 |   |
| 2026-03-19 | Senate | FLOOR VOTE: Third Consideration 3/19/2026 | pass | 27 | 5 |   |
| 2026-03-11 | Senate | SENATE EDUCATION COMMITTEE | pass | 9 | 0 |   |

## Actions (23)

- 2026-05-05: Effective date(s) 04/14/2026
- 2026-05-05: Pub. Ch. 720
- 2026-04-14: Signed by Governor. (Senate)
- 2026-04-02: Transmitted to Governor for action. (Senate)
- 2026-04-02: Signed by H. Speaker (House)
- 2026-04-01: Signed by Senate Speaker (Senate)
- 2026-04-01: Enrolled and ready for signatures (Senate)
- 2026-03-30: Passed H., Ayes 75, Nays 19, PNV 0 (House)
- 2026-03-30: Failed to adopt Am (Amendment 1 - HA0888), Ayes 24, Nays 70, PNV 0 (House)
- 2026-03-30: Subst. for comp. HB. (House)
- 2026-03-23: Rcvd. from S., held on H. desk. (House)
- 2026-03-19: Sponsor(s) Added. (Senate)
- 2026-03-19: Engrossed; ready for transmission to House (Senate)
- 2026-03-19: Passed Senate, Ayes 27, Nays 5, PNV 1 (Senate)
- 2026-03-19: Amendment tabled (Amendment 1 - SA0722) (Senate)
- 2026-03-17: Placed on Senate Regular Calendar for 3/19/2026 (Senate)
- 2026-03-16: Senate Reset on calendar for 3/19/2026 (Senate)
- 2026-03-13: Placed on Senate Consent Calendar 2 for 3/16/2026 (Senate)
- 2026-03-11: Recommended for passage, refer to Senate Calendar Committee (Senate)
- 2026-03-05: Placed on Senate Education Committee calendar for 3/11/2026 (Senate)
- 2026-02-05: Passed on Second Consideration, refer to Senate Education Committee (Senate)
- 2026-02-02: Introduced, Passed on First Consideration (Senate)
- 2026-02-02: Filed for introduction (Senate)

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0720.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/SB2206.pdf)
- HA0888: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0888.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB2206.pdf)
- SA0722: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0722.pdf)

## Related bills

- SB 2213: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13, Chapter 7; Title 65 and Title 68, relative to utilities. (signed)
- SB 2228: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29; Title 5, Chapter 21; Title 8, Chapter 50, Part 8; Title 49, Chapter 10, Part 1; Title 49, Chapte… (failed)
- SB 2221: AN ACT to amend Tennessee Code Annotated, Title 71, Chapter 5, Part 15, relative to ambulances. (signed)
- SB 2224: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29, Part 2; Title 20, Chapter 9, Part 6; Title 55, Chapter 17, Part 1; Title 62, Chapter 13; Title 6… (failed)
- SB 2229: AN ACT to amend Tennessee Code Annotated, Title 12, Chapter 4, Part 4, relative to the prevailing wage rate. (failed)
- SB 2177: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 38, relative to compensation of law enforcement officers. (signed)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0720.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/SB2206.pdf)
- [HA0888 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0888.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB2206.pdf)
- [SA0722 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0722.pdf)

## Related
- [SB 2213: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13, Chapter 7; Title 6…](https://policyrisk.com/state-bill/TN-SB2213-2025-2026)
- [SB 2228: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29; Title 5, Chapter…](https://policyrisk.com/state-bill/TN-SB2228-2025-2026)
- [SB 2221: AN ACT to amend Tennessee Code Annotated, Title 71, Chapter 5, Part 15, relativ…](https://policyrisk.com/state-bill/TN-SB2221-2025-2026)
- [SB 2224: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 29, Part 2; Title 20…](https://policyrisk.com/state-bill/TN-SB2224-2025-2026)
- [SB 2229: AN ACT to amend Tennessee Code Annotated, Title 12, Chapter 4, Part 4, relative…](https://policyrisk.com/state-bill/TN-SB2229-2025-2026)
- [SB 2177: AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 3…](https://policyrisk.com/state-bill/TN-SB2177-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-SB2206-2025-2026 (as of 2026-11-01).
