Gov. Lee’s $5.7 billion tax break—slammed as ‘corporate giveaway,’ conflict of interest
- 9 a.m. Revenue Subcommittee — SB 2103, by Sen. Jack Johnson on behalf of Gov. Bill Lee, would give corporations $4.1 billion worth of state tax breaks over the next decade and authorize an additional $1.6 billion worth of cash refunds to those same taxpayers.
- Gov. Bill Lee says he included this massive corporate tax break in his budget to ward off potential legal challenges, but independent tax experts say the law can be fixed and the governor is conceding billions worth of revenue for no reason.
- Democrats called on Gov. Lee, owner of the Lee Company, to disclose his business tax returns to show whether his firm will benefit from his proposed tax break. Watch the press conference.
- Tennessean: Gov. Lee is pretending he doesn’t know whether the Lee Company will benefit, a family business that he owns and ran for decades.
Sen. Charlane Oliver introduces bill to repeal Tennessee grocery tax
- 9 a.m. Revenue Subcommittee — 7. SB 1934, by Sen. Charlane Oliver, would cut costs for working families by eliminating Tennessee’s sales tax on groceries.
- The Volunteer State has one of the highest grocery tax rates in the nation.
- Oliver’s bill would end the grocery sales tax and replace the revenue by closing corporate tax loopholes and enacting a corporate minimum tax on firms with gross receipts of $250,000 or more.
Super Bowl strategy? Bill would close access to Tourist Department records
- 10:30 a.m. State & Local Government — 1. SB 2093, by Sen. Jack Johnson on behalf of Gov. Bill Lee, would block the public from accessing certain Tourist Department records for up to a decade.
- The legislation would give the tourism commissioner wide latitude to keep documents confidential.
Sen. Taylor resurrecting law imposing unconstitutional restrictions on voter registration drives
- 10:30 a.m. State & Local Government – SB 2586, by Sen. Brent Taylor, would apply penalties to voter registration drives that don’t first sign up with Republican election officials.
- The GOP tried something similar in 2019 and the law was blocked by a federal judge.
- In fact, the ruling caused Republicans to repeal the law in 2020, writes the ACLU.
Always for the guns. GOP bill would ban merchant code specific to gun shops
- 1 p.m. Commerce & Labor – SB 2223 by Sen. Jack Johnson, jumps on the latest GOP craze: Banning merchant codes specific to gun retailers.
- Tennessee is among the top states for firearm homicides.
More guns in schools
- 3 p.m. Judiciary — SB 2788 by Sen. Mark Pody allows law enforcement officers, whether on-duty or off-duty, retired law enforcement officers, active duty and retired members of the armed forces of the United States, whether in discharge of official duties or not, and enhanced handgun carry permit holders to go armed at any public school building or campus.
- Nothing in the bill specifies whether law enforcement or military members need be up to date on training or mentally healthy.
- Here’s the truth: More guns in schools only increases the likelihood of a school shooting.
GOP bill shields companies that steal from workers
- 3 p.m. Judiciary — 32. SB 2017 by Sen. Shane Reeves would reduce the amount of time that workers have to bring a lawsuit against an employer who stole compensation from them.
- The legislation requires a worker to file a lawsuit within three years of the wage theft, down from six years under current law.
- Wage theft cases are complex and difficult to bring. Reducing the amount of time a worker has to bring legitimate claims only benefits businesses that steal from their employees.
Report: Tennessee firms shed nearly 57,000 employees in January
- Nonfarm payrolls in Tennessee decreased by 56,800 employees in January, according to a labor market report released Monday by the state Labor Department.
- “Trade, Transportation and Utilities” eliminated 14,700 workers in the month, more than any other industry.
8:30 a.m. Finance, Ways & Means
1. HJR 0689 *Reedy, Raper, Carr, Leatherwood, Faison, Richey, Davis, Lynn, Hulsey, McCalmon, Hale, Ragan, Whitson, Bulso, Vital, Keisling, Carringer, Fritts (HJR 0689 Crowe)
Memorials, Congress- Urges Congress to keep the power to declare war and for the National Guard to be protected from executive power.
2. HJR 0081 *Darby, Williams, Moon, Doggett, McCalmon, Lynn, Powers, Richey, Hawk (HJR 0081 Niceley, Haile)
Constitutional Amendments- Proposes additional language in Article II, Section 28 to prohibit the general assembly from levying, authorizing, or otherwise permitting a state tax on property.
3. SB 2330 *Yager (HB 2022 by *Reedy)
TennCare- As introduced, extends the ground ambulance service annual assessment to June 30, 2025. - Amends TCA Title 5; Title 7; Title 56; Title 68 and Title 71.
4. SB 1591 *Walley (HB 1636 by *Haston)
Taxes, Privilege- As introduced, authorizes persons who are 65 years of age or older to file professional privilege tax documents and payment in paper form in lieu of any required electronic form; permits the commissioner of revenue to require that the paper filing or payment be accompanied by a manual handling fee. - Amends TCA Title 67.
5. SB 1946 *Walley, Lowe, Yarbro (HB 2057 by *Carr, Raper, Sherrell)
Property Assessors- As introduced, revises the schedule of required property reappraisals by county property assessors from a three- to six-year cycle to a one- to four-year cycle; makes various other updates to property reappraisal requirements and procedures. - Amends TCA Section 67-5-1005 and Title 67, Chapter 5, Part 16.
Budget Hearings: Department of General Services
Budget Hearings: Tennessee Higher Education Committee
9 a.m. Revenue Subcommittee
1. SB 2103 *Johnson, Yager (HB 1893 by *Lamberth, Cochran)
Taxes, Franchise- As introduced, deletes the provision requiring that the measure of the franchise tax must not be less than the actual value of the real or tangible property owned or used by a taxpayer in this state; authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for taxes paid under that provision.
Gov. Lee’s giant corporate tax handout.
2. SB 2694 *Southerland (HB 2134 by *Eldridge)
Taxes, Excise- As introduced, retroactively allows employers to take a deduction from net earnings for state excise tax filing purposes, in the amount of expenses, including wages and compensation, associated with their employee retention credit allowable on their federal payroll tax return.
$218 million state tax break for corporations, according to the fiscal note.
3. SB 1944 *Crowe (HB 2855 by *Hill)
Taxes, Privilege- As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2025.
$86.5 million tax break for attorneys, stock brokers, investment advisors and lobbyists. Nearly 9 out of 10 live out of state, according to the fiscal note.
4. SB 2426 *Jackson (HB 1843 by *Ragan)
Taxes- As introduced, enacts the "Allied Investments in Tennessee Act.” Prohibits the application of franchise and excise tax credits, or other economic incentives, for employers who are headquartered in, wholly- or majority-owned by a company headquartered in, or wholly- or majority-owned by a government of a country of concern.
5. SB 2307 *Rose (HB 2109 by *Boyd)
Taxes- As introduced, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67.
6. SB 1813 *Kyle (HB 2942 by *Towns)
Taxes, Exemption and Credits- As introduced, provides a working families' tax refund for state and local sales and use tax paid on or after January 1, 2024, by low-income taxpayers who are eligible for the federal earned income tax credit.
7. SB 1934 *Oliver, Campbell (HB 2043 by *Behn)
Taxes- As introduced, eliminates the grocery tax; enacts the "Business Enterprise Tax Act"; and enacts the "Worldwide Combined Reporting Act."
9. SB 2520 *Haile (HB 2641 by *Lamberth, Whitson, Garrett)
Taxes, Sales- As introduced, authorizes counties and municipalities, by resolution or ordinance of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county or municipality at a rate less than the local option sales tax rate.
Gives local governments the authority to reduce the local sales tax on groceries, but does not provide a funding mechanism – meaning local governments would have the shift the cost somewhere else, or cut services.
10. SB 2323 *Yager (HB 2044 by *Fritts, Barrett)
Taxes, Exemption and Credits- As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC).
11. SB 2198 *Yarbro, Lamar (HB 2745 by *Clemmons)
Taxes, Franchise- Enacts a tax limitation credit to Tennessee franchise tax on businesses to circumvent any challenges to based on the commerce clause.
10:30 a.m. State & Local Government
1. SB 2093 *Johnson, Stevens (HB 1692 by *Lamberth, Cochran, Farmer, Crawford, Davis, Littleton)
Public Records- As introduced, establishes the official policy for the maintenance of records by the department of tourist development. - Amends TCA Title 4, Chapter 3, Part 22 and Title 10, Chapter 7.
2. SB 1882 *Massey (HB 1980 by *Wright)
Taxes, Ad Valorem- As introduced, authorizes a charitable nonprofit corporation located in Knox County or within a municipality located within Knox County that acquires replacement property which is operated as a licensed residential home for the aged, to claim and file a property tax exemption as a religious, charitable, scientific, or nonprofit educational institution. - Amends TCA Title 67, Chapter 5.
3. SB 1725 *Crowe (HB 1813 by *Reedy, Russell)
Taxes, Ad Valorem- As introduced, expands eligibility for property tax relief to a veteran who acquired a service-connected disability that is determined by the United States department of veterans affairs to be permanent and total due to individual unemployability. - Amends TCA Section 67-5-704.
4. SB 2218 *Powers (HB 1902 by *Burkhart)
Taxes, Real Property- As introduced, requires the payment of greenbelt rollback taxes in full at closing when greenbelt property is sold. - Amends TCA Title 66; Section 67-4-409 and Title 67, Chapter 5, Part 10.
5. SB 1545 *Rose, Haile (HB 1554 by *Slater)
Salaries and Benefits- As introduced, establishes a program under which a state employee may receive up to six weeks of paid leave if the employee becomes a foster parent of a minor child. - Amends TCA Title 3; Title 8; Title 16 and Title 50.
6. SB 2635 *Rose (HB 2787 by *Barrett, Hill, White)
Codes- As introduced, authorizes a local government to amend adopted building codes to include three-family dwellings and four-family dwellings within the scope of the residential code. - Amends TCA Title 68, Chapter 120.
7. SB 1822 *Rose, Bowling (HB 1828 by *Bulso, McCalmon, Capley, Terry, Martin B, Travis, Miller, Bricken, Vital, Hazlewood)
State Symbols- As introduced, designates as official state books of Tennessee "Farewell Address to the American People" by George Washington; "Democracy in America" by Alexis de Tocqueville; "Aitken Bible"; "The Papers of Andrew Jackson"; "Roots" by Alex Haley ; "A Death in the Family" by James Agee; "All the King's Men" by Robert Penn Warren; "American Lion" by Jon Meacham; "The Civil War: A Narrative" by Shelby Foote; and "Coat of Many Colors" by Dolly Parton; requires the secretary of state to list the books in the Tennessee Blue Book. - Amends TCA Title 4, Chapter 1, Part 3.
“Roots” by Alex Haley features the rape of enslaved women
“All the King’s Men” features sex, violence at rallies and an assassination
8. SB 2548 *Swann (HB 2685 by *Doggett, Moon, Todd, Hardaway, Warner)
County Government- As introduced, creates a process for members of a county legislative body and members of the public to challenge a vote of a member of the county legislative body if that member, or the member's spouse, is an employee of the county and voted on a matter that would increase the pay or benefits of that member or that member's spouse. - Amends TCA Title 5, Chapter 5.
10. SB 2105 *Gardenhire (HB 2419 by *Barrett)
Public Records- As introduced, clarifies that only a person who has requested to personally inspect a state, county, or municipal record and whose request has been denied has standing to file an action for judicial review of the denial and that intervention by a non-governmental third party in a public records lawsuit is not permitted. - Amends TCA Title 10, Chapter 7, Part 5 and Title 20.
11. SB 2739 *Gardenhire (HB 2915 by *Raper)
Public Records- caption
12. SB 2741 *Gardenhire, Haile (HB 2934 by *Bricken)
Open Meetings- As introduced, requires a state or local governing body to make the agenda for a regular meeting available to the public at a place accessible to the public, including on its website, if available, not less than 48 hours prior to the meeting.
13. SB 2576 *Taylor, Rose (HB 2124 by *Grills, Leatherwood, Cochran, Capley, Hill, Todd, Moody, Barrett, Powers, Carringer, Sexton, Stevens, McCalmon)
Immigration- As introduced, requires, rather than authorizes, law enforcement agencies to communicate with the appropriate federal official regarding the immigration status of any individual, including reporting knowledge that a particular alien is not lawfully present in the United States or otherwise cooperate with the appropriate federal official in the identification, apprehension, detention, or removal of aliens not lawfully present in the United States. - Amends TCA Title 7, Chapter 68.
14. SB 2586 *Taylor (HB 1955 by *Rudd, McCalmon)
Election Laws- As introduced, requires a third-party voter registration organization to register and provide certain information to the coordinator of elections before engaging in a voter registration event or program; prohibits persons and organizations collecting voter registrations from taking certain actions with regard to the voter registrations and provides civil penalties for violations. - Amends TCA Title 2.
15. SB 2587 *Taylor (HB 2096 by *Vaughan)
Election Laws- As introduced, authorizes a county election commission to elect by majority vote to enter into the contract, lease, and option agreement with the coordinator of elections for the financing of the purchase of voting machines; clarifies that the county election commission selects the voting machines to be used in a county and is responsible for the destruction of the voting machines once the machines are deemed obsolete. - Amends TCA Title 2 and Title 5.
17. SB 2769 *Bowling (HB 2055 by *Eldridge)
Taxes, Ad Valorem- As introduced, deletes a reference to a repealed statute from the present law governing the deadline by which an action by the county board of equalization during its regular session must be completed and notice of its decision and appeal procedure must be sent. - Amends TCA Title 67.
18. SB 2775 *Bowling, Hensley (HB 2795 by *Hulsey, Doggett, Hill, Capley, Barrett, Lafferty, Warner, Butler, Todd, Eldridge, Sherrell)
General Assembly- As introduced, enacts the "Restoring State Sovereignty Through Nullification Act," which establishes processes by which the general assembly may nullify an unconstitutional federal statute, regulation, agency order, or executive order. - Amends TCA Title 3 and Title 4.
19. SB 2390 *Hensley (HB 2566 by *White)
Naming and Designating- As introduced, designates "Tennessee, In My Dreams" by Makky Kaylor as an official state song. - Amends TCA Section 4-1-302.
20. SB 1142 *Hensley (HB 1375 by *Ragan)
Historical Commission- As introduced, vacates the commission and reconstitutes the commission; changes the size and appointing authorities for the commission from 24 gubernatorial appointees to 20 total members with five each being appointed by the governor, the speaker of the senate, and the speaker of the house of representatives and five ex officio non-voting members. - Amends TCA Title 4.
21. SB 1706 *Hensley (HB 1799 by *Rudd)
Election Laws- As introduced, requires each person, corporation, organization, partnership, or political party that seeks to provide training or conferences related to the administration of elections to county election commissions to be approved by the secretary of state prior to providing such training or conference. - Amends TCA Title 2.
22. SB 1962 *Hensley (HB 1791 by *Hawk, Lamberth, Faison)
General Assembly- As introduced, establishes parameters for biennial September sessions. - Amends TCA Title 2 and Title 3.
23. SB 2381 *Hensley (HB 2533 by *Warner, Behn)
State Government- As introduced, requires each entity that maintains an official website to publish the policy for the prevention of sexual harassment established pursuant to chapter 307 of the Public Acts of 1993 on its website. - Amends TCA Title 3; Title 4 and Title 8.
24. SB 1705 *Hensley (HB 1798 by *Rudd)
Election Laws- Empower Mark Goins Act. - Amends TCA Title 2.
25. SB 2232 *Hensley (HB 2370 by *Barrett)
Utilities, Utility Districts- As introduced, requires a utility to obtain written consent from the owner of residential or commercial property for which the utility provides services before the utility installs a smart meter for the property; requires a utility to obtain written confirmation from the owner of the property that the owner consents to the continued presence and use of the smart meter if a smart meter is already present.
26. SB 1888 *Hensley (HB 2033 by *Barrett, Fritts, Doggett, Zachary, Martin B, Bricken, Butler)
Election Laws- As introduced, adds political party affiliation to the voter registration form. - Amends TCA Title 2.
28. SB 2174 *Hensley (HB 2250 by *Cepicky)
Taxes, Privilege-
30. SB 2427 *Jackson (HB 2607 by *Carringer)
Alcoholic Beverages- As introduced, authorizes retail package store licensees and beer permittees to sell hemp-based products; prohibits retail package store licensees from charging certain fees.
31. SB 0793 *Stevens (HB 1450 by *Faison)
Housing- caption
Fiscal Memo: Tax break for low-income housing owners “will result in a recurring increase in foregone property tax revenue beginning in FY25-26.”
33. SB 1798 *Yarbro, Campbell (HB 1870 by *Freeman, Behn)
Alcoholic Beverage Commission- As introduced, requires the training curriculum for a program of alcohol awareness that applicants for a server permit must complete to include training to recognize signs indicating that a person may be under the influence of a date rape drug and signs indicating that a person may be the victim of sex trafficking or labor trafficking. - Amends TCA Title 57.
34. SB 1800 *Yarbro (HB 1672 by *Behn, Freeman)
Alcoholic Beverages- As introduced, authorizes certain legislative bodies, by a two-thirds majority vote, to expand the hours for the sale of alcoholic beverages for consumption on premises and beer on Sundays consistent with the hours for sale on weekdays. - Amends TCA Title 57, Chapter 3; Title 57, Chapter 4 and Title 57, Chapter 5.
35. SB 2238 *Yarbro (HB 2467 by *Stevens)
Taxes, Real Property- As introduced, authorizes a county to create a program by which an owner of real property in the county may apply for a classification of the property as zoning-exempt property, which values the property based on the zoning classification that existed at the time the owner came into possession of the property and its current use. - Amends TCA Title 67, Chapter 5.
36. SB 2239 *Yarbro, Campbell (HB 2439 by *Sparks)
Local Government, General- As introduced, authorizes any local government in this state to create a land bank; authorizes a local government to post on its website, if available, a link to a state website or publication identifying surplus real property for sale or conveyance. - Amends TCA Title 5; Title 6; Title 7; Title 12, Chapter 2 and Title 13.
37. SB 2270 *Yarbro (HB 2674 by *Shaw)
Purchasing and Procurement- As introduced, authorizes the chief procurement officer to develop regulations, policies, procedures, templates, or other guidance related to the acquisition of information systems and software, in coordination with the division of strategic technology solutions and the information systems council. - Amends TCA Title 4, Chapter 56.
38. SB 0129 *Walley (HB 0526 by *Haston, Gant, Moody)
Utilities, Utility Districts- As introduced, removes requirement for receipt of certain grants and loans for water and wastewater treatment infrastructure projects that a municipality includes depreciation in its calculation of fees or rates.
39. SB 2184 *Walley (HB 2345 by *Bricken)
Emergency Communications Districts- As introduced, transfers the state emergency communications board to the department of safety from the department of commerce and insurance. - Amends TCA Title 4, Chapter 29 and Title 7, Chapter 86.
40. SB 2643 *Walley (HB 2639 by *Gant, Vaughan)
County Boundaries- caption
41. SB 1723 *Lowe (HB 1794 by *Rudd)
Election Laws- As introduced, enacts the "Uniform Faithful Presidential Electors Act." - Amends TCA Title 2.
42. SB 2203 *Lowe (HB 2208 by *Fritts)
Economic and Community Development- As introduced, expresses the intent of the general assembly that the membership of joint economic and community development boards be representative of the populations of the cities and counties for which the boards are formed. - Amends TCA Title 6, Chapter 58.
43. SB 1580 *Lowe (HB 1818 by *Butler)
Public Officials- As introduced, creates a recall process for elected non-constitutional public officials. - Amends TCA Title 2 and Title 8.
44. SB 0398 *Kyle, Campbell (HB 0478 by *Chism, Clemmons)
State Employees- As introduced, requires the department of human services to develop, implement, and manage a program to provide monthly stipends for certain state employees for the cost of child care services. - Amends TCA Title
45. SB 2875 *Kyle (HB 2946 by *Jernigan)
Gaming- As introduced, provides for the remittance of an unused balance of funds in a sports betting account to the bettor by a licensee after a three-year period in which the account has been inactive; establishes notice requirements for a licensee for such remittance; authorizes a licensee to remit such funds to the state treasurer as unclaimed property after a certain period during which the licensee exercises reasonable due diligence to locate the bettor.
46. SB 1676 *Briggs, Bowling (HB 2240 by *Cochran, Hawk, White)
Taxes, Hotel Motel- As introduced, requires a municipality levying the hotel-motel tax under general law to submit a report annually detailing how the revenue earned from the tax is used by the municipality; requires the comptroller of the treasury to audit the reports of the municipality; requires a municipality found to have used the funds improperly to appropriate general funds in the same amount for promotion of tourism and tourism development; prohibits a municipality, on and after July 1, 2025, from levying or increasing the hotel-motel tax if the aggregate total tax would exceed 8 percent. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4.
47. SB 2321 *Yager (HB 2140 by *Butler)
Zoning- As introduced, requires methadone clinics to be located in incorporated areas or in areas subject to zoning regulations, located within a five-mile radius of a police department and emergency medical services station, and located at least 2,000 feet from a congested intersection; grandfathers in existing methadone clinics. - Amends TCA Title 13, Chapter 7; Title 33, Chapter 2 and Title 68, Chapter 11.
48. SB 2316 *Yager (HB 2389 by *Keisling)
County Officers- As introduced, deletes provisions that exempt persons in Fentress County from meeting certain qualifications to qualify for election or appointment to the office of constable. - Amends TCA Title 8, Chapter 10.
49. SB 2329 *Yager (HB 2354 by *Zachary)
Public Health- As introduced, prohibits a local government entity, school, or local education agency from implementing a mask mandate related to COVID-19. - Amends TCA Title 14.