Papers, please. GOP bill requires citizenship verification for all K-12 students
8:30 a.m. CT – Finance, Ways & Means - Watch - SB0836 by Watson
- In their quest to challenge a 53-year-old U.S.
Supreme Court decision which held that states cannot deny students access to public K-12 schools based on immigration status, Republicans may force every family in Tennessee to present official documents that verify their child’s U.S. citizenship to enroll in a public school.
- For families displaced by natural disasters, home fires or other unforeseen circumstances, that process could be difficult, costly or both. Replacement records cost money and it takes time for recordkeepers to produce duplicates.
- The measure also forces local school districts to develop and implement a citizenship verification process that could cost their districts time and financial resources they don’t have before the start of the school year.
TDOT: 17,000 hours, $442 million lost due to traffic congestion
8:30 a.m. CT – Finance, Ways & Means - Watch - Presentation Materials
- State transportation officials will tell members of the Senate that Tennessee workers and businesses lose more than 17,000 hours and $442 million each year to worsening traffic congestion.
- For years, the Department of Transportation has warned the Republican-controlled legislature that Tennessee’s highway funding mechanism is broken, but the controlling party has mostly chosen to ignore reforms to address the core funding issue.
- Now, after 14 years of Republican control, Tennessee has amassed a $38.5 billion backlog in road and bridge projects and Republican still have no plan to fix the state’s failing highway fund. Democrats do have a plan.
Corporate tax breaks have eroded the value of economic incentives
9 a.m. CT – FW&M Revenue Subcommittee - Watch - SB0430 by Reeves
- Place this in the file of “Unintended Consequences.” Gov. Bill Lee and Republican lawmakers passed record corporate tax breaks two years in a row, but now some of the corporations that benefited are telling lawmakers their once valuable economic incentives are essentially worthless.
- As if the zero dollar tax bill wasn’t enough, now a Republican is proposing a law that would allow these giant corporations to sell their franchise and excise tax credits to other businesses.
- Once again, we see that Republicans will do anything to cut costs for big corporations while they ignore the affordability crisis gripping everyday families.
Democratic bill to repeal TN’s grocery tax gets first hearing
9 a.m. CT – FW&M Revenue Subcommittee - Watch - SB0002 by Oliver
- To help families that are struggling with soaring price of food, Sen. Charlane Oliver will present Senate Bill 2 to eliminate the state sales tax on groceries.
- The “End the Grocery Tax by Closing Corporate Loopholes Act” would responsibly repeal the state sales tax on food by cutting taxes for working families and replacing the lost revenue by closing tax loopholes that benefit multinational corporations.
- An in-depth analysis released last month shows that Tennessee could more than offset the cost of eliminating the food tax by closing the offshore tax havens big corporations use to hide their true income.
- This same calendar features the Republican-backed legislation to end the state’s grocery tax, but their bill has no replacement revenue. That means an $800 million loss of revenue for the state — potentially forcing funding cuts for road construction, healthcare, education and economic development.
Full Senate Schedule
8:30 a.m. Finance, Ways & Means
1. *SJR0048 by Massey.
General Assembly, Review Or Ratification of Rules - Ratifies the increase of the 911 surcharge rate to $1.86 as approved by the Tennessee Emergency Communications Board.
Increases 911 user fees by $36 million annually. The alternative to this is relying on local governments to close any funding gaps.
2. *SB0032 by Bailey. (HB0477 by Vaughan.)
Taxes - Amends TCA Title 67, Chapter 4, Part 20. As introduced, allows a taxpayer to annually elect to take a bonus depreciation deduction of 40 percent of the cost of assets purchased on or after January 1, 2026, during the tax year in which the assets were purchased when calculating net earnings or net losses for excise tax purposes; allows the taxpayer to take the federal depreciation percentage if it exceeds 40 percent.
Watch. Tax break. Businesses use depreciation for tax purposes—namely, to reduce their total taxable income and, thus, reduce their tax bill.
3. *SJR0002 by Pody.
General Assembly, Statement of Intent or Position - Expresses support for the Nation of Israel.
4. SB0817 by Lowe. (*HB0760 by Darby.)
Drugs, Prescription - Amends TCA Title 49; Title 53; Title 63 and Title 68. As introduced, authorizes a healthcare practitioner to prescribe and a pharmacist to dispense a prescribed, bronchodilator rescue inhaler to an authorized entity to be administered to a person believed to be experiencing asthma symptoms or respiratory distress in an emergency situation, under a standing protocol from the healthcare practitioner; encourages schools in LEAs and public charter schools to keep bronchodilator rescue inhalers to be administered to students believed to be having asthma symptoms or in respiratory distress in an emergency situation.
5. *SB0763 by Yager. (HB0968 by Hawk.)
Tobacco, Tobacco Products - Amends TCA Title 10, Chapter 7, Part 5; Title 39, Chapter 17, Part 15; Title 47, Chapter 25; Title 67, Chapter 4, Part 10 and Title 67, Chapter 4, Part 26. As introduced, requires the department of revenue to maintain a directory on its website that lists all vapor products certified as authorized to be sold in this state; levies a privilege tax of seven cents per milliliter of consumable material contained in a closed-system vapor product; levies a privilege tax at the rate of 10 percent of the wholesale cost price on an open-system vapor product.
Watch. Highly controversial regulations and tax increase on vapor products. The American Heart Association is opposed because the bill does not directly address youth vaping and only limits competition in the industry. The American Lung Association is also opposed.
6. *SB0129 by Haile. (HB0331 by Baum.)
Tennessee Housing Development Agency - Amends TCA Section 13-23-121. As introduced, increases, from $4 billion to $6 billion, the maximum aggregate principal amount for which the agency may issue bonds and notes at any one time.
7. SB1002 by Haile. (*HB0988 by Marsh.)
Cooperatives - Amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102. As introduced, specifies that the privilege tax exemption for subsidiaries of agricultural cooperatives applies without regard to whether the subsidiary was formed as a corporation, limited liability company, limited liability partnership, or other legal entity, association, or body vested with the power or function of a legal entity.
8. SB1266 by Johnson. (*HB0103 by Lamberth.)
Foster Care - Amends TCA Title 37; Title 49 and Title 55. As introduced, expands the provision of voluntary extended foster care services by the department of children's services to include young adults between 20 and 23 who were in the custody of the department at the time of the young adult's 18th birthday and young adults who were adopted from, or approved for subsidized permanent guardianship by, the department of children's services at 16 or older.
9. *SB1314 by Johnson. (HB1328 by Lamberth.)
Criminal Procedure - Amends TCA Section 40-38-507. As introduced, establishes a permanent criminal proceedings notification system, rather than a pilot project; removes the July 1, 2025, termination date for the criminal proceedings notification system.
10. SB0836 by Watson. (*HB0793 by Lamberth.)
Local Education Agencies - As amended, requires documentation showing that a student is a citizen of the United States, is in the process of obtaining citizenship, or holds a legal immigration or visa status at the time of the student’s enrollment in an LEA or public charter school. Additionally, this legislation permits an LEA or public charter school to charge tuition and require full payment prior to enrollment for any student who cannot provide the required documentation.
Watch. Bill aims to deny undocumented families access to public schools and overturn four decades of SCOTUS precedent.
11. Capital Budget -- Budget Hearing
12. Tennessee Higher Education Commission -- Budget Hearing
13. Department of General Services -- Budget Hearing
14. Transportation Department - Infrastructure Discussion
Fourteen years of Republican control have left Tennessee with a $38.5 billion backlog in road and bridge projects. Despite crumbling roads, record traffic and old bridges, the Republican Party has no plan to fix its failed highway funding formula. Democrats do have a plan.
9 a.m. FW&M Revenue Subcommittee
1. SB0430 by Reeves. (*HB0424 by Baum.)
Taxes - With amendment, authorizes a corporate taxpayer who has been awarded an Industrial Machinery Tax Credit (credit) against the franchise and excise (F&E) tax to assign the credit to another taxpayer subject to the franchise and excise tax and the same limitations and benefits applicable to the taxpayer who generated the credit. Requires the taxpayer who generated the credit to enter into a written agreement with the taxpayer assigned the credit establishing the terms and conditions of the transfer of credit.
Watch. After several years of record corporate tax breaks, Republicans have essentially made corporate tax credits obsolete. Now, they’re proposing a law that allows corporations to sell their tax credits to other companies.
2. SB1164 by Akbari. (*HB0633 by Clemmons.)
Taxes, Sales - Amends TCA Section 67-6-228. As introduced, exempts the retail sale of fresh, frozen, and canned fruit and vegetables for human consumption from the food retail sales tax.
3. SB0294 by Crowe. (*HB0193 by Jones R.)
Taxes, Exemption and Credits - Amends TCA Title 67, Chapter 6, Part 3. As introduced, exempts from the sales and use tax the purchase of a motor vehicle that is registered in this state by a qualifying member of the Tennessee national guard; applies the sales tax exemption only to the first $15,000 of the sales price and only to one vehicle sold to such individual within a five-year period.
4. *SB0526 by Stevens. (HB0889 by Todd.)
Taxes - As amended, reclassifies time-share and vacation club property, from industrial and commercial property to residential property, for property tax assessment purposes.
Watch. Tax break for time-share companies. Reclassifying timeshare properties as residential would result in a significant drop in local property tax collections.
5. SB1293 by Johnson. (*HB0117 by Lamberth.)
Taxes, Sales - Amends TCA Section 67-6-410. As introduced, extends indefinitely the authority of the commissioner of revenue to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers to file an information report of such net sales with the department by deleting the July 1, 2025, termination date.
Helps the Revenue Department ensure tax compliance
6. SB0397 by Rose. (*HB0189 by Gant.)
Taxes - Amends TCA Title 67, Chapter 4, Part 17. As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2026.
Watch. The fiscal memo says it’s a $90 million annual tax break for lawyers, stock brokers, investment brokers and lobbyists – 88% of whom live out of state!
7. SB1367 by Watson. (*HB0021 by Davis.)
Taxes, Sales - Amends TCA Title 57, Chapter 3 and Title 67. As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients.
Watch. GOP’s grocery tax repeal, but they have no way to pay for it, which means ~$800 million of cuts to other government services.
8. *SB1205 by Kyle. (HB1218 by Johnson.)
Taxes, Sales - Amends TCA Title 67, Chapter 6. As introduced, exempts the sale or use of menstrual hygiene products from sales and use tax.
9. SB0002 by Oliver. (*HB0002 by Behn.)
Taxes - Amends TCA Title 57 and Title 67. As introduced, enacts the "End the Grocery Tax by Closing Corporate Loopholes Act."
Repeals Tennessee’s grocery tax and replaces the revenue by closing corporate tax loopholes, such closing foreign tax havens.
10. SB1328 by Yarbro. (*HB1183 by Towns.)
Taxes - caption
11. *SB0117 by Haile. (HB0170 by Garrett.)
Taxes, Exemption and Credits - With amendment, exempts breast pumps and supplies, prescriptions diapers and prescription incontinence products from the sales tax.
12. SB0872 by Haile. (*HB0784 by Martin G.)
Taxes, Sales - Amends TCA Title 67, Chapter 6, Part 3. As introduced, exempts from the sales and use tax the retail sale of infant formula and diapers and wipes designed to be used by infants and children.
13. *SB0177 by Briggs. (HB0909 by Garrett.)
Taxes, Sales - Amends TCA Section 67-6-103. As introduced, reallocates the increase in the rate of sales and use tax from 6 percent to 7 percent pursuant to Chapter 856 of the Public Acts of 2002 by apportioning 4.6030 percent of such increase to municipalities.
Watch. Returns more sales tax revenue to local governments.
10:30 a.m. State & Local Government
1. *SB1313 by Johnson. (HB1326 by Lamberth.)
Real Property - Amends TCA Title 13. As introduced, creates a vested property right upon the submission, rather than the approval, of a development plan or building permit; specifies that the vesting period applicable when it is based on the submission of a building permit is three years.
Watch. Another bill to erode local control over building, codes and permitting
2. *SB1271 by Johnson. (HB1306 by Lamberth.)
Economic and Community Development - Amends TCA Title 7, Chapter 53; Title 9, Chapter 21 and Title 9, Chapter 23. As introduced, clarifies that certain definitions concerning housing facilities and developments with regard to industrial development corporations include affordable and workforce housing; authorizes a municipality or county to approve amendments to an economic impact plan when approving the plan.
Rolled two weeks.
3. *SB0322 by Massey. (HB0915 by Sparks.)
Salaries and Benefits - Amends TCA Section 8-50-813. As introduced, grants eligible employees leave of up to six workweeks because the employee is caring for a family member with a serious health condition.
4. SB0327 by Massey. (*HB0319 by Rudd.)
Taxes, Ad Valorem - Amends TCA Title 67, Chapter 5. As introduced, revises the definition of "residential property" for purposes of classification and assessment of property taxes to include property that can be sold and purchased as a single unit fee simple title, regardless of whether it is vacant, owner-occupied, rented, or detached or attached.
Need more info. $72 million fiscal note. Opposed by Property Assessors. Under current statute, industrial and commercial property is assessed at 40 percent of its value and residential property is assessed at 25 percent of its value. This bill would allow properties such as rental condominiums, town homes, and other dwellings currently assessed as commercial property to be assessed as residential property, which would result in a decrease in local property tax revenue.
5. *SB0336 by Akbari. (HB0687 by Camper.)
Election Laws - Amends TCA Title 2 and Title 40. As introduced, removes the permanent deprivation of the right of suffrage upon conviction of first degree murder, aggravated rape, treason, or voter fraud; removes the requirement that a person must have paid all court costs in order to be eligible for restoration of the right of suffrage; requires a person to be compliant with all current child support orders rather than current in all child support obligations in order to be eligible for restoration of the right of suffrage.
6. *SB0261 by Pody. (HB0447 by Hulsey.)
Prisons and Reformatory Institutions - Amends TCA Title 3; Title 4; Title 40 and Title 41. As introduced, requires the department of correction, in consultation with the inmate disciplinary oversight board, to compose a report detailing the number of inmates who earned sentence reduction credits, and to submit the report to legislative committees.
Maybe good? Need more info
7. *SB0026 by Pody. (HB0636 by Burkhart.)
Regional Authorities and Special Districts - authorizes municipalities, counties, and metropolitan governments to establish infrastructure development districts (IDD) within a municipality or across multiple municipalities for the purpose of establishing an alternative method to fund and finance capital infrastructure through the levy and collection of special assessments and the issuance of bonds, the maximum term of which must not exceed 30 years from the first issuance of the debt obligation. It adds the ability for commercial development to be eligible to participate in infrastructure development districts.
8. *SB1155 by Crowe. (HB1361 by Alexander.)
Alcoholic Beverage Commission - Amends TCA Title 57. As introduced, authorizes the commissioner to provide a grace period for filing returns for taxes related to alcohol of 45 days instead of 30 days.
9. SB0293 by Crowe. (*HB0020 by Reedy.)
Military - Amends TCA Title 9, Chapter 4 and Title 58. As introduced, specifies that the state guard is a separate entity within the military department for budgetary purposes.
10. SB0652 by Crowe. (*HB0393 by Butler.)
Correction, Dept. of - Amends TCA Title 4. As introduced, requires the department to pay from existing budgeted funds a monthly amount to a correctional officer for the medical care of a retired canine that served the department if the canine is given to the care and custody of the officer.
11. SB0504 by Rose. (*HB0346 by Bulso.)
Naming and Designating - Amends TCA Title 3, Chapter 1 and Title 4, Chapter 8. As introduced, names the desk of house chamber seat number 60 as the “Legislative Desk of Representative John J. Deberry, Jr.”; directs the chief clerk of the house of representatives, or the chief clerk’s designee, to design and provide for the installation of a commemorative plaque on the side of the desk of house chamber seat number 60 to recognize the official name of such desk.
He’s not dead. Why now?
12. SB0503 by Rose. (*HB0327 by Bulso.)
Holidays and Days of Special Observance - Amends TCA Title 4, Chapter 1, Part 4. As introduced, designates the month of June as "Celebration of Life" month, the month of July as "Celebration of Liberty" month, and the month of August as "Celebration of the Pursuit of Happiness" month in Tennessee.
Watch. A month to celebrate the Dobbs decision. No thanks.
13. SB0396 by Rose. (*HB0132 by Zachary.)
Governor - Amends TCA Section 58-2-107. As introduced, limits the duration of a state of emergency declared by the governor to 30 days; authorizes the general assembly to terminate, extend, or renew a state of emergency by joint resolution; establishes an ad hoc legislative council to extend a state of emergency during the interim between legislative sessions.
14. *SB0377 by Rose. (HB0548 by Cochran.)
Purchasing and Procurement - Amends TCA Title 4, Chapter 56. As introduced, enacts the "Tennessee Procurement Protection Act."
Watch. Silly season.
15. SB0858 by Taylor. (*HB0939 by Powers.)
State Employees - With amendment, establishes that a law enacted by this state or a political subdivision of this state must not regulate, restrict, or otherwise govern any employer welfare benefit plan subject to preemption under Section 514 of the federal Employee Retirement Income Security Act of 1974 (ERISA).
Watch. Related to regulations on pharmacy benefit managers
16. SB0274 by Taylor. (*HB0307 by Gillespie.)
County Government - Amends TCA Title 5. As introduced, declares that the offices of sheriff, register, county clerk, assessor of property, and trustee are the constitutional officers of a county that has adopted a charter form of government; specifies the duties for each constitutional officer.
Sheriff Bonner bill.
17. SB0275 by Taylor. (*HB0306 by Gillespie.)
County Government - Amends TCA Title 5. As introduced, requires the offices of sheriff, register, county clerk, assessor of property, and trustee in a county that has adopted a charter form of government to independently develop the budget for such office and submit the budget directly to the county legislative body; authorizes such offices to approve transfers between line items within the total amount of each category of personnel and operational maintenance; prohibits the county legislative body from implementing any kind of personnel restriction or operational maintenance restrictions on these offices.
Watch. Is this micromanaging local governments? Sheriff Bonner bill.
18. SB1139 by Taylor. (*HB0542 by Vaughan.)
Utilities, Utility Districts - Amends TCA Title 7; Title 13, Chapter 7; Title 65 and Title 68. As introduced, requires a utility to review plans of development for compliance with water, electric, and natural gas infrastructure codes within 30 days of the plan's submission; authorizes developers to hire a third-party plans examiner in lieu of the utility's review if not timely completed.
Watch. Allows developers to bypass utility examiners in some circumstances.
19. *SB1008 by Oliver. (HB1381 by Harris.)
Housing - Amends TCA Title 13, Chapter 21. As introduced, authorizes municipalities to create, implement, and enforce a rental property registry for all residential rental dwelling units within the municipality's jurisdiction; requires owners of residential rental dwelling units to register; requires a municipality that adopts a registry to send an annual report containing certain information to the department of economic and community development.
20. SB0242 by Oliver. (*HB0298 by Behn.)
Housing - Amends TCA Title 13; Title 47 and Title 66. As introduced, enacts the "Homes not Hedge Funds Act"; prohibits certain business entities from purchasing more than 100 single-family homes in certain counties in this state for purposes of renting the purchased properties; establishes a state and private cause of action and establishes damages for violations.
Rolled to 2026