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SB1593 • 2026

Taxes, Severance

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

Energy Land Taxes
Active

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

Sponsor
Lowe, Lankford
Last action
2026-04-13
Official status
Passed H., Ayes 94, Nays 0, PNV 0
Effective date
Not listed

Plain English Breakdown

The official source does not provide information about what happens if a county fails to submit the report on time or how this change will affect the overall management of mineral severance tax revenue.

Mineral Severance Tax Reporting Extension

This bill changes the deadline for counties in Tennessee to submit annual reports about mineral severance tax revenue from 30 days to 90 days after their fiscal year ends.

What This Bill Does

  • Extends the time for counties to submit annual reports about mineral severance tax revenue from 30 days to 90 days after their fiscal year ends.
  • Removes the comptroller of the treasury as a recipient of these reports.
  • Requires that the reports be audited by the comptroller.

Who It Names or Affects

  • Counties in Tennessee that receive revenue from mineral severance taxes
  • The commissioner of transportation and chairs of relevant committees

Terms To Know

Mineral Severance Tax
A tax on the removal or extraction of minerals, such as oil or natural gas, from land.
County Road Fund
Money set aside by counties to pay for building and maintaining roads.

Limits and Unknowns

  • The bill does not specify what happens if a county fails to submit the report on time.
  • It is unclear how this change will affect the overall management of mineral severance tax revenue.

Bill History

  1. 2026-04-13 Tennessee General Assembly

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

  2. 2026-04-13 Tennessee General Assembly

    Subst. for comp. HB.

  3. 2026-04-13 Tennessee General Assembly

    Sponsor(s) Added.

  4. 2026-04-13 Tennessee General Assembly

    Comp. SB subst.

  5. 2026-04-09 Tennessee General Assembly

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

  6. 2026-04-08 Tennessee General Assembly

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

  7. 2026-03-03 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  8. 2026-02-25 Tennessee General Assembly

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

  9. 2026-02-18 Tennessee General Assembly

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

  10. 2026-02-12 Tennessee General Assembly

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

  11. 2026-02-11 Tennessee General Assembly

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

  12. 2026-02-09 Tennessee General Assembly

    Engrossed; ready for transmission to House

  13. 2026-02-09 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  14. 2026-02-06 Tennessee General Assembly

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

  15. 2026-02-04 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  16. 2026-01-28 Tennessee General Assembly

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

  17. 2026-01-21 Tennessee General Assembly

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

  18. 2026-01-14 Tennessee General Assembly

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

  19. 2026-01-14 Tennessee General Assembly

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

  20. 2026-01-14 Tennessee General Assembly

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

  21. 2026-01-13 Tennessee General Assembly

    Introduced, Passed on First Consideration

  22. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  23. 2026-01-12 Tennessee General Assembly

    Filed for introduction

  24. 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 
HOUSE BILL 1517
By Lankford

SENATE BILL 1593
By Lowe
SB1593
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.