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HB0388 • 2026

Municipal Government

AN ACT to amend Tennessee Code Annotated, Title 6 and Title 67, Chapter 6, relative to courthouse square revitalization.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Butler, Walley
Last action
2026-05-14
Official status
Effective date(s) 05/07/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not specify which six municipalities are affected by this bill.

Extending Sales Tax Revenue Allocations for Courthouse Square Revitalization

This bill extends the deadline by which certain Tennessee municipalities can continue receiving state sales tax revenue allocations to support courthouse square revitalization projects until June 30, 2038.

What This Bill Does

  • Removes the current requirement for six specific Tennessee municipalities to stop receiving state sales tax revenue on June 30, 2028.
  • Extends the deadline for these municipalities to continue receiving allocations of state sales tax revenue until June 30, 2038.

Who It Names or Affects

  • Six specific Tennessee municipalities with existing courthouse square revitalization projects receiving state sales tax revenue allocations.

Terms To Know

Courthouse Square Revitalization Zone
A designated area within a municipality that is eligible for special funding to improve and maintain the viability of its courthouse square.

Limits and Unknowns

  • The bill does not specify which six municipalities are affected, only that they currently receive state sales tax revenue allocations.
  • It is unclear how much additional state revenue will be foregone due to this extension beyond $3.5 million in FY28-29.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB0388

Plain English: House Finance, Ways, and Means 1 Amendment No.

  • House Finance, Ways, and Means 1 Amendment No.
  • 1 to HB0388 Hicks G Signature of Sponsor AMEND Senate Bill No.
  • 145* House Bill No.
  • 388 HA1190 014271 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 1-0 to SB0145

Plain English: The amendment changes the expiration date for a specific section of Tennessee Code from June 30, 2028 to June 30, 2038.

  • Extends the expiration date in Section 67-6-103(h)(2) of the Tennessee Code Annotated from June 30, 2028 to June 30, 2038.
  • The amendment does not provide details about what specific provisions are affected by this change beyond the expiration date.

Bill History

  1. 2026-05-14 Tennessee General Assembly

    Effective date(s) 05/07/2026

  2. 2026-05-14 Tennessee General Assembly

    Pub. Ch. 926

  3. 2026-05-14 Tennessee General Assembly

    Comp. became Pub. Ch. 926

  4. 2026-05-07 Tennessee General Assembly

    Signed by Governor.

  5. 2026-05-06 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2026-05-05 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2026-04-30 Tennessee General Assembly

    Signed by H. Speaker

  8. 2026-04-28 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2026-04-24 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-04-22 Tennessee General Assembly

    Passed Senate, Ayes 30, Nays 0

  11. 2026-04-22 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA1094)

  12. 2026-04-22 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  13. 2026-04-22 Tennessee General Assembly

    Received from House, Passed on First Consideration

  14. 2026-04-22 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  15. 2026-04-22 Tennessee General Assembly

    Passed H., as am., Ayes 92, Nays 0, PNV 0

  16. 2026-04-22 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA1190)

  17. 2026-04-22 Tennessee General Assembly

    Companion House Bill substituted

  18. 2026-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2026

  19. 2026-04-21 Tennessee General Assembly

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

  20. 2026-04-20 Tennessee General Assembly

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

  21. 2026-04-16 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/22/2026

  22. 2026-04-15 Tennessee General Assembly

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

  23. 2026-04-15 Tennessee General Assembly

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

  24. 2026-04-15 Tennessee General Assembly

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

  25. 2026-04-15 Tennessee General Assembly

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

  26. 2026-04-14 Tennessee General Assembly

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

  27. 2026-04-14 Tennessee General Assembly

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

  28. 2026-04-08 Tennessee General Assembly

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

  29. 2026-03-18 Tennessee General Assembly

    Def. to Special Calendar to be Published with Final Calendar in Finance, Ways, and Means Subcommittee

  30. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

  31. 2025-04-17 Tennessee General Assembly

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

  32. 2025-04-14 Tennessee General Assembly

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

  33. 2025-04-14 Tennessee General Assembly

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

  34. 2025-04-09 Tennessee General Assembly

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

  35. 2025-04-08 Tennessee General Assembly

    Action deferred in Senate Finance, Ways & Means Committee / Behind Budget

  36. 2025-04-08 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/9/2025

  37. 2025-04-01 Tennessee General Assembly

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

  38. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025

  39. 2025-03-25 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025

  40. 2025-03-19 Tennessee General Assembly

    Def. to Special Calendar to be Published with Final Calendar in Finance, Ways, and Means Subcommittee

  41. 2025-03-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/19/2025

  42. 2025-03-12 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/19/2025

  43. 2025-03-11 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  44. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  45. 2025-03-04 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/11/2025

  46. 2025-03-04 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/11/2025

  47. 2025-02-26 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/12/2025

  48. 2025-02-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/4/2025

  49. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025

  50. 2025-02-19 Tennessee General Assembly

    Meeting Canceled

  51. 2025-02-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/19/2025

  52. 2025-02-05 Tennessee General Assembly

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

  53. 2025-02-05 Tennessee General Assembly

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

  54. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  55. 2025-01-30 Tennessee General Assembly

    Sponsor(s) Added.

  56. 2025-01-27 Tennessee General Assembly

    Filed for introduction

  57. 2025-01-16 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State & Local Government Committee

  58. 2025-01-15 Tennessee General Assembly

    Introduced, Passed on First Consideration

  59. 2025-01-14 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires any municipality with a courthouse square revitalization zone receiving allocations of state sales tax revenue as a result of the now-repealed Courthouse Square Revitalization Pilot Project Act of 2005 to stop receiving state sales ta
x revenue allocations on June 30, 2028. Six courthouse square revitalization projects are currently receiving allocations, which equal the amount of state tax revenue derived from sales or use of goods, products, and services within each revitalization z
on
e. The amount distributed to the municipalities must be used exclusively for maintaining and improving the viability of the courthouse square. This bill removes the June 30, 2028, termination date in order to allow such allocations to continue.

ON APRIL 22, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 388, AS AMENDED.

AMENDMENT #1
extends to June 30, 2038, instead of indefinitely, the termination date that a municipality that continues to receive an allocation of state sales tax revenue pursuant to the now-repealed Courthouse Square Revitalization Pilot Project Act of 2005, may con
tinue to receive the allocation of the revenue.

Current Bill Text

Read the full stored bill text
SENATE BILL 145
By Walley

HOUSE BILL 388
By Butler

HB0388
000262
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 6 and
Title 67, Chapter 6, relative to courthouse square
revitalization.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103(h)(2), is amended by
deleting the language "until June 30, 2028".
SECTION 2. Tennessee Code Annotated, Section 67-6-103(h)(2), is amended by
deleting the last sentence of the subdivision and substituting instead:
For purposes of this subdivision (h)(2), "courthouse square revitalization zone"
consists of the area that is included within the courthouse square revitalization
zone on June 1, 2015.
SECTION 3. This act takes effect upon becoming a law, the public welfare requiring it.