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HB2360 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 10, relative to the distribution of revenue from the tax on vapor products.

Taxes
Active

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

Sponsor
Hawk, Watson
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 does not provide details on how the remaining 70% of tax revenue is used or which specific youth prevention programs will receive funding.

Tennessee Vapor Product Tax Revenue Act

This bill changes how revenue from taxes on vapor products is used in Tennessee by setting aside 30% of this tax money for youth nicotine prevention programs and services.

What This Bill Does

  • Changes the way revenue from taxes on vapor products is distributed.
  • Specifies that 30% of the tax revenue must be allocated to counties equally for youth nicotine prevention programs and services.

Who It Names or Affects

  • Counties in Tennessee
  • People who buy or sell vapor products

Terms To Know

Vapor Products
Items like e-cigarettes that produce a vapor for inhalation.
Youth Nicotine Prevention Programs and Services
Programs designed to help young people avoid using nicotine products.

Limits and Unknowns

  • The bill does not specify how the remaining 70% of tax revenue will be used.
  • It is unclear what specific youth prevention programs will receive funding.

Bill History

  1. 2026-04-08 Tennessee General Assembly

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

  2. 2026-04-07 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  3. 2026-04-01 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 4/7/2026

  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

    Action deferred in Senate Commerce and Labor Committee to 3/17/2026

  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

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

  9. 2026-02-24 Tennessee General Assembly

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

  10. 2026-02-18 Tennessee General Assembly

    Sponsor(s) Added.

  11. 2026-02-05 Tennessee General Assembly

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

  12. 2026-02-05 Tennessee General Assembly

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

  13. 2026-02-05 Tennessee General Assembly

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

  14. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  16. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  17. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2066
By Watson

HOUSE BILL 2360
By Hawk
HB2360
010938
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 10, relative to the distribution of
revenue from the tax on vapor products.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1025(f), is amended by adding
the following immediately after the first sentence:
Thirty percent (30%) of the revenue from taxes on vapor products collected under this
part must be deposited with the state treasurer to be allocated among the counties in
equal amounts to be used for youth nicotine prevention programs and services.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.