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HB0725 • 2026

Economic and Community Development

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 40, relative to the development of retail and other public tourism facilities.

Taxes
Active

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

Sponsor
Helton-Haynes, Gardenhire
Last action
2026-04-08
Official status
Placed on cal. Finance, Ways, and Means Committee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The candidate explanation includes details that are implied by the bill but not explicitly stated in the official source material, such as requiring reports to include all costs up until the end of the fiscal year.

Changing Time for Tourism Project Reports

This bill changes the time limit from 30 to 45 days for cities to submit reports about tourism project costs funded by sales taxes.

What This Bill Does

  • Changes the time limit from 30 days to 45 days for municipalities to submit a summary of the cost of an economic development or tourism project through to the end of that fiscal year, with supporting documentation certified by the chief financial officer.

Who It Names or Affects

  • Municipalities in Tennessee that use sales tax money for tourism projects.

Terms To Know

Fiscal Year
A period of one year used for budgeting, usually starting on July 1st and ending June 30th.
Certification
An official statement that something is true or correct.

Limits and Unknowns

  • The bill does not specify how the extended time frame will impact tourism projects.
  • It's unclear if this change will improve cities' management of funds for tourism.

Amendments

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

Amendment 1-0 to HB0725

Plain English: The amendment changes specific time periods in Tennessee's economic development laws and adds new requirements for financial assistance to private projects.

  • Changes 'thirty-five-year' references to 'time' in several sections of the law.
  • Adds a requirement that private developers invest at least $2 million in their projects starting July 1, 2026.
  • Modifies how sales and use tax is allocated for economic development projects over specific time periods.
  • The amendment text does not provide clear details on the exact nature of 'time' mentioned instead of 'thirty-five-year'.
  • Some sections are amended but do not specify what changes exactly, making it hard to understand their full impact without additional context.
Amendment 1-0 to SB0815

Plain English: The amendment sets a specific deadline of May 1, 2027 for completing certain economic development and tourism projects in cities with specific population ranges located within counties that also have specific population ranges.

  • Adds a new section to Tennessee Code Annotated, Title 7, Chapter 40, setting a completion deadline of May 1, 2027 for economic development and extraordinary retail or tourism projects in certain cities.
  • The amendment specifies very precise population ranges for the cities and counties where this new section applies. It is unclear how many cities and counties meet these exact criteria.
  • The text does not provide details on what happens if a project does not meet the deadline or any consequences of missing it.

Bill History

  1. 2026-04-10 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/14/2026

  2. 2026-04-08 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/14/2026

  3. 2026-04-08 Tennessee General Assembly

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

  4. 2026-04-01 Tennessee General Assembly

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

  5. 2026-04-01 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/8/2026

  6. 2026-03-31 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0

  7. 2026-03-30 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/31/2026

  8. 2026-03-30 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate State & Local Gov't Committee on 3/31/2026

  9. 2026-03-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/1/2026

  10. 2026-03-25 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  11. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  12. 2026-03-24 Tennessee General Assembly

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

  13. 2026-03-24 Tennessee General Assembly

    Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  14. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  15. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  16. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  17. 2026-03-18 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/24/2026

  18. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  19. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  20. 2026-03-11 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/18/2026

  21. 2026-03-11 Tennessee General Assembly

    Rec for pass if am by s/c ref. to State & Local Government Committee

  22. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  23. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/17/2026

  24. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/11/2026

  25. 2026-03-03 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/10/2026

  26. 2026-03-03 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/10/2026

  27. 2026-02-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/3/2026

  28. 2025-03-11 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  29. 2025-03-11 Tennessee General Assembly

    Ref. to State & Local Government Committee

  30. 2025-02-12 Tennessee General Assembly

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

  31. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  32. 2025-02-06 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  33. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  34. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  35. 2025-02-03 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 815
By Gardenhire

HOUSE BILL 725
By Helton-Haynes

HB0725
002758
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 7,
Chapter 40, relative to the development of retail
and other public tourism facilities.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 7-40-104(c)(1), is amended by
deleting "thirty (30) days" and substituting "forty-five (45) days".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.