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SB0994 • 2026

Taxes, Alcoholic Beverages

AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxes.

Taxes
Active

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

Sponsor
Bailey, Travis
Last action
2026-03-24
Official status
Assigned to General Subcommittee of Senate State and Local Government Committee
Effective date
Not listed

Plain English Breakdown

The official summary does not specify that it makes changes to both Titles 57 and 67, only mentioning 'TCA Title 57 and Title 67' without further detail.

Removing an Old Tax Rule for Flood-Damaged Beer

This bill removes an outdated tax rule that provided credit to beer makers who lost their product in a specific flood between May 1, 2010, and May 8, 2010.

What This Bill Does

  • Removes a section of Tennessee law about tax credits for beer or ale damaged by floods between May 1, 2010, and May 8, 2010.
  • Updates the state's tax code to remove outdated information.

Who It Names or Affects

  • Beer makers who lost beer or ale in a flood between May 1, 2010, and May 8, 2010.
  • The state government responsible for tax laws.

Terms To Know

Tax Credit
A reduction in the amount of taxes a person or business has to pay.
Obsolete
No longer used, outdated, or not needed anymore.

Limits and Unknowns

  • The bill only affects beer makers who lost product during a specific flood in May 2010.
  • This bill is still being reviewed by the Senate State and Local Government Committee.

Bill History

  1. 2026-03-24 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State and Local Government Committee

  2. 2026-03-18 Tennessee General Assembly

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

  3. 2026-03-17 Tennessee General Assembly

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

  4. 2026-03-17 Tennessee General Assembly

    Taken off notice for cal in s/c Departments & Agencies Subcommittee of State & Local Government Committee

  5. 2026-03-11 Tennessee General Assembly

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

  6. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal Departments & Agencies Subcommittee for 3/17/2026

  7. 2026-03-10 Tennessee General Assembly

    Action Def. in s/c Departments & Agencies Subcommittee to 3/17/2026

  8. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Departments & Agencies Subcommittee for 3/10/2026

  9. 2026-03-03 Tennessee General Assembly

    Assigned to s/c Departments & Agencies Subcommittee

  10. 2026-03-03 Tennessee General Assembly

    Ref. to State & Local Government Committee

  11. 2025-03-11 Tennessee General Assembly

    Assigned to General Subcommittee of Senate State & Local Government Committee

  12. 2025-02-12 Tennessee General Assembly

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

  13. 2025-02-12 Tennessee General Assembly

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

  14. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  15. 2025-02-10 Tennessee General Assembly

    Intro., P1C.

  16. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  17. 2025-02-05 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1252
By Travis

SENATE BILL 994
By Bailey

SB0994
003112
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 57
and Title 67, relative to taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-114, is amended by deleting the
section.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.