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HB1517 • 2026

Taxes, Severance

AN ACT to amend Tennessee Code Annotated, Section 67-7-207, relative to mineral severance tax.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Lankford, Lowe
Last action
2026-05-04
Official status
Comp. became Pub. Ch. 825
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, Severance

Abstract summarizes the bill.

What This Bill Does

  • Abstract summarizes the bill.

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.

Bill History

  1. 2026-05-04 Tennessee General Assembly

    Comp. became Pub. Ch. 825

  2. 2026-05-04 Tennessee General Assembly

    Effective date(s) 04/27/2026

  3. 2026-05-04 Tennessee General Assembly

    Pub. Ch. 825

  4. 2026-04-27 Tennessee General Assembly

    Signed by Governor.

  5. 2026-04-17 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2026-04-16 Tennessee General Assembly

    Signed by H. Speaker

  7. 2026-04-15 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2026-04-15 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2026-04-13 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-04-13 Tennessee General Assembly

    Comp. SB subst.

  11. 2026-04-13 Tennessee General Assembly

    Passed H., Ayes 94, Nays 0, PNV 0

  12. 2026-04-13 Tennessee General Assembly

    Subst. for comp. HB.

  13. 2026-04-09 Tennessee General Assembly

    H. Placed on Consent Calendar for 4/13/2026

  14. 2026-04-08 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/9/2026

  15. 2026-03-03 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  16. 2026-02-25 Tennessee General Assembly

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

  17. 2026-02-18 Tennessee General Assembly

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

  18. 2026-02-12 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  19. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/18/2026

  20. 2026-02-09 Tennessee General Assembly

    Engrossed; ready for transmission to House

  21. 2026-02-09 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  22. 2026-02-06 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 2/9/2026

  23. 2026-02-04 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  24. 2026-01-28 Tennessee General Assembly

    Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 2/4/2026

  25. 2026-01-21 Tennessee General Assembly

    Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 1/28/2026

  26. 2026-01-14 Tennessee General Assembly

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

  27. 2026-01-14 Tennessee General Assembly

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

  28. 2026-01-14 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Energy, Ag., and Nat. Resources Committee

  29. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  30. 2026-01-13 Tennessee General Assembly

    Introduced, Passed on First Consideration

  31. 2026-01-12 Tennessee General Assembly

    Filed for introduction

  32. 2026-01-12 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text
SENATE BILL 1593
By Lowe

HOUSE BILL 1517
By Lankford
HB1517
009686
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-7-207, relative to mineral severance tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-7-207(b), is amended by deleting
the subsection and substituting instead the following:
(1) These revenues must be credited to the county road fund and used for the
construction, maintenance, and repair of the county system.
(2) Not later than ninety (90) days after the end of the county's fiscal year, each
county that receives revenue from a tax levied pursuant to this part shall provide an
annual written report to the commissioner of transportation, the chair of the
transportation and safety committee of the senate, and the chair of the committee of the
house of representatives having jurisdiction over transportation issues, detailing the
amount of revenue deposited into the county road fund during the previous fiscal year,
the amount of revenue spent by the county, and how those expenditures have been
designated and used for construction, maintenance, and repair of the county system
pursuant to subdivision (b)(1).
(3) Annual written reports submitted pursuant to subdivision (b)(2) are subject to
audit by the comptroller of the treasury.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.