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HB0878 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax.

Taxes
Active

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

Sponsor
Stinnett, Haile
Last action
2026-04-27
Official status
Effective date(s) 07/01/2026
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Taxes, Privilege

ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED.

What This Bill Does

  • ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED.
  • AMENDMENT #1 s pecifies that this bill applies to the imposition and collection of privilege taxes on or after July 1, 2026, and makes several additional changes to present law concerning privilege taxes.
  • Present law generally levies privilege taxes on litigation and on persons who are convicted of a criminal offense and litigation.
  • Generally, the amount of the litigation tax is $29.50 on criminal cases, $23.75 in civil cases, $17.75 for local matters in general sessions, and $13.75 in appellate matters.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

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

Amendment 1-0 to HB0878

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

  • House Finance, Ways, and Means 1 Amendment No.
  • 1 to HB0878 Hicks G Signature of Sponsor AMEND Senate Bill No.
  • 1099 House Bill No.
  • 878* HA0694 014537 - 1 - by deleting the language after the enacting clause and substituting: SECTION 1.
Amendment 1-0 to SB1099

Plain English: Senate Judiciary 1 Amendment No.

  • Senate Judiciary 1 Amendment No.
  • 1 to SB1099 Gardenhire Signature of Sponsor AMEND Senate Bill No.
  • 1099 House Bill No.
  • 878* SA0760 014537 - 1 - by deleting the language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-04-27 Tennessee General Assembly

    Effective date(s) 07/01/2026

  2. 2026-04-27 Tennessee General Assembly

    Pub. Ch. 743

  3. 2026-04-27 Tennessee General Assembly

    Comp. became Pub. Ch. 743

  4. 2026-04-16 Tennessee General Assembly

    Signed by Governor.

  5. 2026-04-07 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2026-04-01 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2026-04-01 Tennessee General Assembly

    Signed by H. Speaker

  8. 2026-03-27 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2026-03-26 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0, PNV 1

  10. 2026-03-26 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0760)

  11. 2026-03-26 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  12. 2026-03-26 Tennessee General Assembly

    Received from House, Passed on First Consideration

  13. 2026-03-26 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2026-03-26 Tennessee General Assembly

    Companion House Bill substituted

  15. 2026-03-24 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  16. 2026-03-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/26/2026

  17. 2026-03-23 Tennessee General Assembly

    Passed H., as am., Ayes 86, Nays 2, PNV 1

  18. 2026-03-23 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA0694)

  19. 2026-03-19 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/23/2026

  20. 2026-03-19 Tennessee General Assembly

    Sponsor(s) Added.

  21. 2026-03-18 Tennessee General Assembly

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

  22. 2026-03-17 Tennessee General Assembly

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

  23. 2026-03-17 Tennessee General Assembly

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

  24. 2026-03-16 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/17/2026

  25. 2026-03-16 Tennessee General Assembly

    Action deferred in Senate Judiciary Committee to 3/17/2026

  26. 2026-03-11 Tennessee General Assembly

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

  27. 2026-03-11 Tennessee General Assembly

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

  28. 2026-03-11 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/16/2026

  29. 2026-03-04 Tennessee General Assembly

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

  30. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026

  31. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026

  32. 2026-02-17 Tennessee General Assembly

    Sponsor(s) Added.

  33. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Judiciary Committee

  34. 2025-02-10 Tennessee General Assembly

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

  35. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  36. 2025-02-06 Tennessee General Assembly

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

  37. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  38. 2025-02-05 Tennessee General Assembly

    Filed for introduction

  39. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED.

AMENDMENT #1 s
pecifies that this bill applies to the imposition and collection of privilege taxes on or after July 1, 2026, and makes several additional changes to present law concerning privilege taxes.

Present law generally levies privilege taxes on litigation and on persons who are convicted of a criminal offense and litigation. Generally, the amount of the litigation tax is $29.50 on criminal cases, $23.75 in civil cases, $17.75 for local matters in
general sessions, and $13.75 in appellate matters. The amount of the criminal conviction tax is $26.50, or $50.00 if the conviction is for a crime against the person, or $500 if the conviction is for a crime against the person of a minor.

This amendment adds the following reporting requirements to present law concerning the litigation and criminal conviction privilege taxes:

(
1
) On a quarterly basis, at the request of the state treasurer,
court
clerks
must
report
information concerning amount of such taxes collected, remitted, suspended, released, waived, or failed to collect; and

(2)
At the request of the state treasurer,
court
clerks
must
submit to the state treasurer
information concerning the court's
privilege tax
waiver policy or procedure, efforts to notify defendants of the tax, and a description of collection efforts used by the clerk or court.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1099
By Haile

HOUSE BILL 878
By Stinnett

HB0878
002775
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 40
and Title 67, relative to privilege tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-605(a), is amended by deleting
the subsection and substituting instead:
(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to
collect and pay to the department of revenue is a debt of the clerk. For the purposes of
this section, "clerk of the court" includes the clerks for the courts listed in § 67-4-604.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.