SB 2633 — AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation.
Last action — Comp. became Pub. Ch. 1034
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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 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.
In plain language
The bill expands definitions related to tourism development financing in Tennessee.
This bill adds mixed-use developments with large performance venues to the definition of 'qualified public use facility' for tax benefits. It allows municipalities to use sales tax revenue from tourism development zones for designated purposes.
What this means for you
- Small Business: This may increase opportunities for small businesses related to tourism and events in development zones.
Summary
Taxes - As enacted, adds to the definition of a "qualified public use facility" as used in the Local Tourism Development Zone Business Tax Act a mixed-use development containing a performance venue with a seating capacity of at least 2,500; authorizes a municipality or public authority that has financed a qualified public use facility within a tourism development zone and that qualifies for an allocation of sales tax revenue from within that zone under the Convention Center and Tourism Development Financing Act of 1998 and under other provisions of sales tax law to use the revenue for purposes authorized in the act or other law. - Amends TCA Title 7 and Title 67.
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, ref. to State & Local Government Committee
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Assigned to s/c Cities & Counties Subcommittee
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Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026
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Sponsor(s) Added.
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Rec for pass if am by s/c ref. to State & Local Government Committee
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Placed on cal. State & Local Government Committee for 3/18/2026
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Rec. for pass. if am., 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 4/1/2026
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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 4/7/2026
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Rec. for pass. if am., ref. to Calendar & Rules Committee
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Placed on cal. Calendar & Rules Committee for 4/9/2026
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H. Placed on Regular Calendar for 4/13/2026
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Sponsor(s) Added.
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Am. withdrawn. (Amendment 1 - HA0740)
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H. adopted am. (Amendment 2 - HA1063)
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Passed H., as am., Ayes 80, Nays 11, PNV 3
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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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Amendment withdrawn. (Amendment 1 - SA1088)
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Passed Senate, Ayes 30, 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. 1034
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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/ positive recommendation, as amended
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
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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 4/21/2026
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Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
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Placed on Senate Regular Calendar for 4/22/2026
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Senate Reset on calendar for 4/23/2026
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Placed on Senate Regular Calendar for 4/23/2026
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Companion House Bill substituted
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Sponsor(s) Added.
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Comp. became Pub. Ch. 1034
Sponsors
- Jessie Seal · Primary
- Steve Southerland · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 131 not signed on
Sponsors (1)
- Seal, Jessie Republican
Co-sponsors (1)
- Southerland, Steve 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.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- What does SB 2633 do?
- Taxes - As enacted, adds to the definition of a "qualified public use facility" as used in the Local Tourism Development Zone Business Tax Act a mixed-use development containing a performance venue with a seating capacity of at least 2,500; authorizes a municipality or public authority that has financed a qualified public use facility within a tourism development zone and that qualifies for an allocation of sales tax revenue from within that zone under the Convention Center and Tourism Development Financing Act of 1998 and under other provisions of sales tax law to use the revenue for purposes authorized in the act or other law. - Amends TCA Title 7 and Title 67.
- Who sponsors SB 2633?
- SB 2633 is sponsored by Seal, Jessie (Republican) and Southerland, Steve (Republican).
- What is the current status of SB 2633?
- This bill has been enacted into law. Introduced February 02, 2026. Enacted.
- Where can I track SB 2633?
- Track SB 2633 free on One Click Politics — get push/email alerts when it moves.
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