Tennessee 114th General Assembly Status: Introduced Bipartisan · 23 R · 8 D cosponsors

HB 1978 — AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Last action — Sponsor(s) Added.

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

This bill has been introduced in the House. Introduced January 22, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low 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

Stalled 22% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 32 sponsors

    1 primary, 31 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (23 R · 8 D) — cross-party backing.

  • Failed a recorded vote

    Failed 1 recorded vote so far — a real headwind.

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 introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - 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 Finance, Ways, and Means Committee

  4. Refer to Senate FW&M Revenue Subcommittee

  5. Placed on Senate FW&M Revenue Subcommittee calendar for 3/3/2026

  6. Refer to Senate Finance, Ways & Means Committee w/ negative recommendation, as amended

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

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

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

  10. Filed for introduction

  11. Intro., P1C.

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

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

  14. Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026

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

  16. Placed on cal. Finance, Ways, and Means Committee for 3/17/2026

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

  18. Placed on cal. Calendar & Rules Committee for 3/19/2026

  19. H. Placed on Regular Calendar for 3/26/2026

  20. Sponsor(s) Added.

  21. Reset on cal. for 3/30/2026

  22. H. Placed on Regular Calendar for 3/30/2026

  23. H. adopted am. (Amendment 1 - HA0692)

  24. Failed to pass H. as am, Ayes 37, Nays 45, PNV 9

  25. Re-ref. Calendar & Rules Committee

  26. Sponsor(s) Added.

  27. Sponsor(s) Added.

  28. Sponsor(s) Added.

Sponsors

Sponsorship breakdown

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1 sponsors · 31 co-sponsors · 101 not signed on

Sponsors (1)

Co-sponsors (31)

Not signed on (101)

101 members have not signed on to this bill.

Show all 101 →

"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 1978 do?
Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.
Who sponsors HB 1978?
HB 1978 is sponsored by Martin B, White, Mark (Republican), Raper, Kevin D. (Republican), Moody, Debra (Republican), Gillespie, John (Republican), Todd, Chris (Republican), Camper, Karen D. (Democrat), Lamberth, William (Republican), Capley, Kip (Republican), Atchley, Fred (Republican), Hawk, David B. (Republican), Moon, Jerome (Republican), Miller, Larry J. (Democrat), Love, Jr., Harold (Democrat), Howell, Dan (Republican), Helton-Haynes, Esther (Republican), Marsh, Pat (Republican), Vaughan, Kevin (Republican), Farmer, Andrew (Republican), Alexander, Rebecca K. (Republican), Littleton, Mary (Republican), Keisling, Kelly (Republican), Shaw, Johnny (Democrat), Baum, Charlie (Republican), Gant, Ron M. (Republican), Leatherwood, Tom (Republican), Harris, Torrey C. (Democrat), Hakeem, Yusuf (Democrat), Darby, Tandy (Republican), Chism, Jesse (Democrat), Carringer, Michele (Republican), and Parkinson, Antonio (Democrat).
What is the current status of HB 1978?
This bill has been introduced in the House. Introduced January 22, 2026. It must pass committee before a floor vote.
Where can I track HB 1978?
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Last checked for changes 3 months ago · updated continuously

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