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HB2047 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to qualified data centers.

Housing Labor Taxes
Active

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

Sponsor
McCalmon, Jackson
Last action
2026-04-08
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on the consequences for violating labor or immigration laws after applying for tax credits, nor does it specify how the bill will affect data centers without existing electronic certification processes.

Data Center Tax Incentives

This bill allows qualified data centers in Tennessee to apply for job tax credits by submitting electronic certifications that they have not violated certain federal labor or immigration laws within the past year.

What This Bill Does

  • Allows qualified data centers to submit electronic certifications when applying for job tax credits.

Who It Names or Affects

  • Qualified data centers in Tennessee

Terms To Know

WARN Act
A federal law that requires employers to give notice of mass layoffs or plant closings.
Fair Labor Standards Act (FLSA)
A federal law setting minimum wage, overtime pay, recordkeeping, and youth employment standards for workers in the U.S.

Limits and Unknowns

  • The bill does not specify what happens if a data center violates these laws after applying for tax credits.
  • It is unclear how this will affect data centers that do not currently have electronic certification processes.

Amendments

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

Amendment 1-0 to SB2584

Plain English: The amendment changes definitions and requirements for data centers in Tennessee to qualify for tax benefits.

  • Changes the definition of 'data center' to include buildings or sites housing high-tech computer systems.
  • Updates the definition of 'industrial machinery' to specifically include items used in qualified data centers, such as computers, networks, and repair services.
  • Modifies the criteria for a 'qualified data center', requiring it to make significant capital investments and create specific jobs within three years.
  • Amends language related to existing qualified data centers to align with new definitions.
  • The amendment text does not provide details on how the determination of 'best interests of the state' is made, leaving some aspects unclear.

Bill History

  1. 2026-04-08 Tennessee General Assembly

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

  2. 2026-03-31 Tennessee General Assembly

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

  3. 2026-03-24 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 3/31/2026

  4. 2026-03-18 Tennessee General Assembly

    Placed behind the budget

  5. 2026-03-11 Tennessee General Assembly

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

  6. 2026-03-10 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0

  7. 2026-03-04 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/10/2026

  8. 2026-03-03 Tennessee General Assembly

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

  9. 2026-03-03 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  10. 2026-03-03 Tennessee General Assembly

    Action deferred in Senate Commerce and Labor Committee to 3/10/2026

  11. 2026-02-24 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/3/2026

  12. 2026-02-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  13. 2026-02-04 Tennessee General Assembly

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

  14. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  16. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  17. 2026-01-23 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2584
By Jackson

HOUSE BILL 2047
By McCalmon
HB2047
011933
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to qualified data centers.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-206(d), is amended by adding
the following language after the first sentence of the subsection:
Certification may be submitted electronically, as appropriate.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.