PRIA Logo™
TennesseeSB 2504114th General Assembly (2025-2026)SenateWALLET

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Title 67, Chapter 4, relative to disaster response.

Sponsored By: Sponsor information unavailable

Signed by Governor

Natural Disasters

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

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

Hotel tax relief for disaster-displaced residents

Effective upon becoming law, Tennessee counties can offer lodging tax relief to residents displaced by a declared emergency or disaster. The county must declare a local emergency or be covered by a state emergency or disaster declaration. Relief covers hotel occupancy and additional lodging privilege taxes, through a waiver at checkout or repayment of taxes paid. The county must approve relief through a county legislative resolution or county executive order; relief is not automatic. Relief lasts no more than 14 days, including any recovery period immediately after the emergency. Counties can also repay taxes on lodging in an adjoining county when local vacancies are limited. Counties must set procedures for checking residency and displacement, tax waivers by hotels and short-term rental marketplaces, and repayments. Marketplace tax relief involves consultation with the Department of Revenue; hotel tax relief is handled by the authorized tax collector. Fraudulent claims or waivers remain subject to existing state and local penalties.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

  • Charlane Oliver

    Democrat • Senate

Roll Call Votes

All Roll Calls

Yes: 124 • No: 0

House vote • 4/21/2026

FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026

Yes: 84 • No: 0

Senate vote • 4/13/2026

FLOOR VOTE: as Amended Third Consideration 4/13/2026

Yes: 33 • No: 0

Senate vote • 3/25/2026

SENATE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 7 • No: 0

Actions Timeline

  1. Effective date(s) 05/19/2026

    5/27/2026

  2. Pub. Ch. 979

    5/27/2026

  3. Signed by Governor.

    5/19/2026Senate

  4. Transmitted to Governor for action.

    5/11/2026Senate

  5. Signed by H. Speaker

    5/7/2026House

  6. Signed by Senate Speaker

    4/30/2026Senate

  7. Enrolled and ready for signatures

    4/29/2026Senate

  8. Passed H., Ayes 84, Nays 0, PNV 0

    4/21/2026House

  9. Am. withdrawn. (Amendment 1 - HA1091)

    4/21/2026House

  10. Subst. for comp. HB.

    4/21/2026House

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

    4/15/2026House

  12. Engrossed; ready for transmission to House

    4/13/2026Senate

  13. Sponsor(s) Added.

    4/13/2026Senate

  14. Passed Senate as amended, Ayes 33, Nays 0

    4/13/2026Senate

  15. Senate adopted Amendment (Amendment 1 - SA0891)

    4/13/2026Senate

  16. Placed on Senate Regular Calendar for 4/13/2026

    4/10/2026Senate

  17. Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 1

    3/25/2026Senate

  18. Placed on Senate State and Local Government Committee calendar for 3/25/2026

    3/25/2026Senate

  19. Placed on Senate State and Local Government Committee calendar for 3/25/2026

    3/25/2026Senate

  20. Action deferred in Senate State and Local Government Committee to 3/25/2026

    3/24/2026Senate

  21. Placed on Senate State and Local Government Committee calendar for 3/24/2026

    3/18/2026Senate

  22. Action deferred in Senate State and Local Government Committee to 3/24/2026

    3/17/2026Senate

  23. Placed on Senate State and Local Government Committee calendar for 3/17/2026

    3/11/2026Senate

  24. Passed on Second Consideration, refer to Senate State and Local Government Committee

    2/5/2026Senate

  25. Introduced, Passed on First Consideration

    2/2/2026Senate

Bill Text

Related Bills

Back to State Legislation