Tennessee 114th General Assembly Status: Enacted Bipartisan · 1 R · 1 D cosponsors

HB 0397 — AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Last action — Effective date(s) 05/07/2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 16, 2025. Enacted.

Signed by Governor Bill Lee (Republican) on April 30, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 92% · high confidence

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Taxes, Sales - As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6.

Bill Text

Action History

  1. Filed for introduction

  2. Introduced, Passed on First Consideration

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

  4. Placed on Senate State and Local Government Committee calendar for 2/18/2025

  5. Recalled from Senate State & Local Government Committee

  6. Refer to Senate Finance, Ways, and Means Committee

  7. Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  8. Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  9. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  10. Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  11. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  12. Sponsor change.

  13. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  14. Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0

  15. Placed on Senate Regular Calendar for 4/22/2026

  16. Companion House Bill substituted

  17. Sponsor(s) Added.

  18. Comp. became Pub. Ch. 927

  19. Filed for introduction

  20. Intro., P1C.

  21. P2C, ref. to Finance, Ways, and Means Committee

  22. Assigned to s/c Finance, Ways, and Means Subcommittee

  23. Sponsor(s) Added.

  24. Sponsor(s) withdrawn.

  25. Sponsor change.

  26. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/26/2025

  27. Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/2/2025

  28. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025

  29. Placed behind the budget

  30. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  31. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026

  32. Action Def. in s/c Finance, Ways, and Means Subcommittee to the Final Calendar No. 2

  33. Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  34. Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee

  35. Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  36. Rec. for pass. if am., ref. to Calendar & Rules Committee

  37. Placed on cal. Calendar & Rules Committee for 4/16/2026

  38. H. Placed on Regular Calendar for 4/20/2026

  39. Sponsor(s) Added.

  40. H. adopted am. (Amendment 1 - HA1189)

  41. Passed H., as am., Ayes 78, Nays 10, PNV 3

  42. Engrossed; ready for transmission to Sen.

  43. Received from House, Passed on First Consideration

  44. Senate substituted House Bill for companion Senate Bill.

  45. Senate adopted Amendment (Amendment 1 - SA1104)

  46. Passed Senate as amended, Ayes 31, Nays 0

  47. H. Placed on Message Calendar #2 for 4/22/26

  48. H. concurred in S. am. no. 1 Ayes 88, Nays 3 PNV 0 HB0397

  49. Enrolled; ready for sig. of H. Speaker.

  50. Signed by H. Speaker

  51. Signed by Senate Speaker

  52. Transmitted to Governor for his action.

  53. Signed by Governor.

  54. Pub. Ch. 927

  55. Effective date(s) 05/07/2026

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 130 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (130)

130 members have not signed on to this bill.

Show all 130 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 0397 do?
Taxes, Sales - As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6.
Who sponsors HB 0397?
HB 0397 is sponsored by Martin G, Vital, Greg (Republican), and Hakeem, Yusuf (Democrat).
What is the current status of HB 0397?
This bill has been enacted into law. Introduced January 16, 2025. Enacted.
Where can I track HB 0397?
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Last checked for changes 3 months ago · updated continuously

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