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HB2210 • 2026

Natural Disasters

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Title 67, Chapter 4, relative to disaster response.

Housing Taxes
Active

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

Sponsor
Powell, Campbell
Last action
2026-04-14
Official status
Rec. for pass; ref to Calendar & Rules Committee
Effective date
Not listed

Plain English Breakdown

The provided candidate explanation aligns well with the official source material. No claims were removed or materially narrowed.

Local Disaster Displacement Tax Relief Act

This bill allows counties to provide tax relief for hotel stays and additional privilege taxes for residents displaced from their homes due to declared emergencies or disasters.

What This Bill Does

  • Allows a county that has declared an emergency or disaster to give tax breaks on hotel occupancy and additional privilege taxes for its residents who have been forced out of their homes.
  • Requires either the local government body or the county executive to approve any tax relief measures through a resolution or executive order.
  • Permits counties to offer tax relief in two ways: waiving taxes at the time of purchase or reimbursing residents after they pay the taxes.

Who It Names or Affects

  • Residents who are displaced from their homes due to declared emergencies or disasters
  • Hotels and short-term rental operators within affected counties

Terms To Know

Tax Relief
Reduction in taxes for a specific period of time, usually as an aid during difficult times.
Disaster Declaration
A formal statement by the government that a disaster has occurred and requires special assistance to cope with it.

Limits and Unknowns

  • The tax relief period cannot last longer than 14 days.
  • Counties must establish clear procedures for residents to prove they are eligible for tax relief.

Amendments

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

Amendment 1-0 to HB2210

Plain English: The amendment allows counties in Tennessee to provide tax relief from hotel occupancy and additional privilege taxes for residents displaced due to declared emergencies or disasters.

  • Counties can now offer tax relief on certain taxes for residents who need to leave their homes because of a disaster.
  • Tax relief can be given through waivers at the time of purchase or reimbursement after payment, depending on the type of tax involved.
  • The period for tax relief cannot last more than 14 days and must include recovery time after an emergency.
  • Details about how residents prove they are eligible for this tax relief are not fully explained in the amendment text.
Amendment 1-0 to SB2504

Plain English: This amendment allows counties in Tennessee to provide tax relief for hotel occupancy and additional privilege taxes to residents displaced from their homes due to declared emergencies or disasters.

  • Counties can now offer tax relief on certain lodging taxes for county residents who are displaced during a state of emergency or disaster.
  • Tax relief must be authorized by either the county legislative body or the county executive through a resolution or an executive order.
  • The amendment specifies that counties may provide this relief in the form of a waiver at the point of sale or reimbursement, with a maximum duration of 14 days.
  • Details on how residents can verify their eligibility for tax relief are not fully explained in the provided text.
  • The exact penalties for fraudulent claims under state and local law are referenced but not detailed.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  2. 2026-04-14 Tennessee General Assembly

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

  3. 2026-04-14 Tennessee General Assembly

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

  4. 2026-04-13 Tennessee General Assembly

    Engrossed; ready for transmission to House

  5. 2026-04-13 Tennessee General Assembly

    Sponsor(s) Added.

  6. 2026-04-13 Tennessee General Assembly

    Passed Senate as amended, Ayes 33, Nays 0

  7. 2026-04-13 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA0891)

  8. 2026-04-10 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/13/2026

  9. 2026-04-08 Tennessee General Assembly

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

  10. 2026-04-08 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to Next Calendar

  11. 2026-04-08 Tennessee General Assembly

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

  12. 2026-04-08 Tennessee General Assembly

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

  13. 2026-04-08 Tennessee General Assembly

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

  14. 2026-04-01 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/8/2026

  15. 2026-04-01 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/8/2026

  16. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  17. 2026-03-25 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/31/2026

  18. 2026-03-25 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 1

  19. 2026-03-25 Tennessee General Assembly

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

  20. 2026-03-25 Tennessee General Assembly

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

  21. 2026-03-24 Tennessee General Assembly

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

  22. 2026-03-18 Tennessee General Assembly

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

  23. 2026-03-18 Tennessee General Assembly

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

  24. 2026-03-18 Tennessee General Assembly

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

  25. 2026-03-17 Tennessee General Assembly

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

  26. 2026-03-12 Tennessee General Assembly

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

  27. 2026-03-11 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/18/2026

  28. 2026-03-11 Tennessee General Assembly

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

  29. 2026-03-04 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/11/2026

  30. 2026-03-04 Tennessee General Assembly

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

  31. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026

  32. 2026-02-18 Tennessee General Assembly

    Action Def. in s/c Cities & Counties Subcommittee to Next Available Calendar

  33. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/18/2026

  34. 2026-02-10 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  35. 2026-02-10 Tennessee General Assembly

    Ref. to State & Local Government Committee

  36. 2026-02-05 Tennessee General Assembly

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

  37. 2026-02-05 Tennessee General Assembly

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

  38. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  39. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  40. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  41. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON APRIL 13, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2504, AS AMENDED.

AMENDMENT #1 rewrites the bill to, instead, enact the "Local Disaster Displacement Tax Relief Act."

Present law provides the emergency management powers for each political subdivision of this state. Such powers include, among to other things, the ability to appropriate and expend funds and supplies for emergency management purposes; provide for the he
alth and safety of persons and property; and directing and coordinating the development of emergency management plans and programs.

This amendment authorizes a county that has declared a state of local emergency or that is subject to a state of emergency or disaster declaration to provide tax relief from hotel occupancy and additional privilege taxes for county residents displaced fr
om their homes in the event of a declared emergency or disaster. Such tax relief is subject to the following:



Authorization for tax relief requires either a resolution from the county legislative body or an executive order from the county executive authorizing the relief.


A county may authorize relief in the form of a waiver at the point of sale or reimbursement for taxes paid.


A county must set a duration for the period of authorized tax relief, which may include a defined recovery period immediately following the active emergency period. The tax relief period must not exceed 14 days.


A county may authorize reimbursement for taxes paid by a resident for lodging in an adjourning county if there is limited vacancy within the county.


A county must establish a process and procedures for (i) residents to attest or verify they are residents of the county and are displaced from their homes as a result of a declared emergency or disaster; (ii) hotel operators and short-term rental unit marketplaces to waive hotel occupancy and additional privilege taxes for county residents displaced from their homes in the event of a declared emergency or disaster; and (iii) residents to be reimbursed for taxes paid, if authorized.


Fraudulent claims or waivers are subject to existing penalties under state and local law.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2504
By Campbell

HOUSE BILL 2210
By Powell
HB2210
012606
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 7,
Chapter 4; Title 58 and Title 67, Chapter 4, relative
to disaster response.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 58-2-106(b), is amended by deleting
subdivision (6) and substituting instead the following:
(6) Make recommendations to the general assembly for preparedness,
prevention, and mitigation measures designed to:
(A) Eliminate emergencies or reduce their impact; and
(B) Improve disaster response;
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.