SB 2453 — AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to tax revenue.
Last action — Comp. became Pub. Ch. 1038
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 02, 2026. Enacted.
Signed by Governor Bill Lee (Republican) on April 30, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 R).
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Cleared a recorded vote
Passed 2 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.
In plain language
The bill extends deadlines for tax revenue retention related to commercial development in certain counties.
This legislation extends the deadlines for counties bordering distressed rural areas to apply for tax revenue retention from commercial development. It also pushes back the approval deadline for these districts.
What this means for you
- Small Business: For small businesses in these counties, this may lead to more available tax incentives to support growth and development.
Summary
Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.
Bill Text
- Full text View text Current pdf
Action History
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Filed for introduction
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Intro., P1C.
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P2C, caption bill, held on desk - pending amdt.
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Ref. to Finance, Ways, and Means Committee
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Assigned to s/c Finance, Ways, and Means Subcommittee
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Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026
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Sponsor(s) Added.
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Placed behind the budget
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Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
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Rec. for pass by s/c ref. to Finance, Ways, and Means Committee
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Placed on cal. Finance, Ways, and Means Committee for 3/17/2026
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Reset on Final cal. of Finance, Ways, and Means Committee
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Placed on cal. Finance, Ways, and Means Committee for 4/14/2026
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Rec. for pass; ref to Calendar & Rules Committee
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Placed on cal. Calendar & Rules Committee for 4/14/2026
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H. Placed on Regular Calendar for 4/16/2026
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Passed H., Ayes 81, Nays 0, PNV 0
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Engrossed; ready for transmission to Sen.
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Received from House, Passed on First Consideration
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Senate substituted House Bill for companion Senate Bill.
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Passed Senate, Ayes 32, Nays 0
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Enrolled; ready for sig. of H. Speaker.
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Signed by H. Speaker
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Signed by Senate Speaker
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Transmitted to Governor for his action.
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Signed by Governor.
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Pub. Ch. 1038
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Effective date(s) 05/21/2026
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Filed for introduction
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Introduced, Passed on First Consideration
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Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
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Refer to Senate F,W&M Revenue Subcommittee
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Placed on Senate FW&M Revenue Subcommittee calendar for 3/17/2026
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Refer to Senate F,W&M Committee w/ negative recommendation
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
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Recommended for passage, refer to Senate Calendar Committee
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Sponsor(s) Added.
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Placed on Senate Consent Calendar 2 for 4/22/2026
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Companion House Bill substituted
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Comp. became Pub. Ch. 1038
Sponsors
- Paul Bailey · Primary
- Todd Gardenhire · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 131 not signed on
Sponsors (1)
- Bailey, Paul Republican
Co-sponsors (1)
- Gardenhire, Todd Republican
Not signed on (131)
131 members have not signed on to this bill.
Show all 131 →"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.
Votes
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- What does SB 2453 do?
- Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.
- Who sponsors SB 2453?
- SB 2453 is sponsored by Bailey, Paul (Republican) and Gardenhire, Todd (Republican).
- What is the current status of SB 2453?
- This bill has been enacted into law. Introduced February 02, 2026. Enacted.
- Where can I track SB 2453?
- Track SB 2453 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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