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SB2112 • 2026

Utilities, Utility Districts

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 10; Title 62; Title 65; Title 68 and Title 69, relative to data centers.

Energy Taxes
Active

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

Sponsor
Campbell, Pearson
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 source does not provide specific details about penalties or enforcement measures beyond civil penalties, leaving some uncertainty in this area.

Data Center Registration and Reporting Requirements

This bill requires data centers with power capacity over 20 megawatts to register with the Tennessee Department of Revenue and report their energy usage.

What This Bill Does

  • Requires data centers with more than 20 megawatts of power capacity to register with the state's revenue department starting January 1, 2027.
  • Specifies that owners or operators must provide information such as address, contact details, and utility providers when registering a data center.
  • Directs fuel suppliers and utilities to report their services provided to registered data centers within 30 days of each billing cycle.
  • Requires the department to compile monthly reports on energy usage by data centers and publish them online.
  • Allows for civil penalties up to $25,000 if a data center fails to register or update its registration as required.

Who It Names or Affects

  • Data center owners and operators with power capacity over 20 megawatts
  • Fuel suppliers and utilities providing services to registered data centers

Terms To Know

data center
A privately owned facility that houses computer servers, storage, and networking equipment for storing and processing large amounts of data.
power capacity
The maximum amount of electrical power a data center can use at one time.

Limits and Unknowns

  • Does not specify the exact penalties or enforcement measures beyond civil penalties.
  • The bill's effectiveness depends on rules promulgated by the Department of Revenue to implement it.
  • It is unclear how existing data centers will be required to comply with registration requirements.

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. 2026-03-18 Tennessee General Assembly

    Failed in s/c Business and Utilities Subcommittee of Commerce Committee

  4. 2026-03-17 Tennessee General Assembly

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

  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 Business & Utilities Subcommittee for 3/18/2026

  7. 2026-03-11 Tennessee General Assembly

    Action Def. in s/c Business and Utilities Subcommittee to 3/18/2026

  8. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Business & Utilities Subcommittee for 3/11/2026

  9. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Business and Utilities Subcommittee to 3/11/2026

  10. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Business & Utilities Subcommittee for 3/4/2026

  11. 2026-02-05 Tennessee General Assembly

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

  12. 2026-02-05 Tennessee General Assembly

    Assigned to s/c Business & Utilities Subcommittee

  13. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Commerce Committee - Government Operations for Review

  14. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-03 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

Beginning January 1, 2027, this bill prohibits a person from operating a data center in this state unless it is registered with the
department of
revenue ("department"). As used in such prohibition, a "data center" means a privately owned and operated physical facility housing computer servers, storage, and networking equipment to store, process, and distribute data and applications, and that has
a power capacity of more than 20 megawatts.

REGISTRATION REQUIREMENTS

To register as a data center, this bill requires the owner or operator of the center to provide (i) the data center's physical address; (ii) the name, mailing address, telephone number, and email address of the person having responsible charge for the da
ta center's operation; (iii) an approximation of the data center's power capacity; (iv) the name of each electric utility and water utility that provides service to the data center; (v) the name of each supplier of fuel supplied to the data center to prov
id
e backup power; and (vi) any additional information required by the department by rule. Any change in information must be provided to the commissioner of revenue ("commissioner") within 30 days.

UTILITY REPORTING REQUIREMENTS

This bill requires the department to notify each fuel supplier, electric utility, and water utility providing service to the data center that the suppliers to report the amount of resource that it provided to the data center during the preceding billing
period. Reports must be provided within 30 days of the end of each relevant billing cycle. The owner or operator of a data facility must notify the commissioner within 30 days of ceasing operations. The department must notify each fuel supplier, electr
ic
utility, and water utility that their reporting obligations will cease following the final billing cycle.

This bill also requires the department to compile the utility reports into monthly reports that clearly state the most recently reported fuel supplied, and the electricity and water use of each data center. This bill directs the department to publish an
d maintain the reports on its website.

CIVIL PENALTIES

If the owner or operator of a data center does not properly register with the department, this bill allows the department to assess a civil penalty of $1,000 or less per day, up to a maximum of $25,000. Further, the commissioner may seek injunctive reli
ef to prevent the owner or operator of a data center from continuing to violate this registration requirement in the chancery court of Davidson
C
ounty.

RULEMAKING

This bill authorizes the department to promulgate rules to effectuate this bill.

Current Bill Text

Read the full stored bill text
HOUSE BILL 2456
By Pearson

SENATE BILL 2112
By Campbell
SB2112
011026
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 5;
Title 6; Title 7; Title 10; Title 62; Title 65; Title 68
and Title 69, relative to data centers.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 65, Chapter 4, is amended by adding
the following as a new part:
65-4-601.
As used in this part:
(1) "Commissioner" means the commissioner of revenue;
(2) "Data center" means a privately owned and operated physical facility
housing computer servers, storage, and networking equipment to store, process,
and distribute data and applications, and that has a power capacity of more than
twenty megawatts (20 MW);
(3) "Department" means the department of revenue;
(4) "Electric utility" means:
(A) A utility, as defined in in § 7-51-2301, that provides electric
service to customers; and
(B) A public utility that provides electric service to customers; and
(5) "Water utility" means:
(A) A utility, as defined in § 7-51-2301, that provides water
service to customers; and
(B) A public utility that provides water service to customers.
65-4-602.

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(a) Beginning January 1, 2027, a person shall not operate a data center in this
state unless the data center is registered with the department pursuant to subsection (b).
(b) In order to register a data center, the owner or operator of the data center
shall provide the following information to the commissioner, in a form prescribed by the
department:
(1) The data center's physical address;
(2) The name, mailing address, telephone number, and email address of
the person having responsible charge for the data center's operation;
(3) An approximation of the data center's power capacity;
(4) The name of each electric utility and water utility that provides service
to the data center;
(5) The name of each supplier of fuel supplied to the data center to
provide backup power to the facility; and
(6) Any additional information required by the department by rule.
(c) The owner or operator of a data center shall notify the commissioner of a
change in any information provided pursuant to subsection (b) within thirty (30) days of
the change.
(d) Upon receipt of a complete registration for a data center, the department
shall notify each fuel supplier, electric utility, and water utility providing service to the
data center that the suppliers and utilities must report to the commissioner the amount of
fuel, electricity, or water, as applicable, that it supplied or provided to the data center
during the immediately preceding billing period. Notwithstanding a law to the contrary, a
fuel supplier, electric utility, or a water utility shall comply with the reporting requirements
of this subsection (d). The reports required by this subsection (d) must be provided to
the commissioner within thirty (30) days of the end of each billing cycle during which the

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fuel supplier, electric utility, or water utility provides fuel or service to the data center, as
applicable.
(e) The owner or operator of a data center shall notify the commissioner within
thirty (30) days of cessation of operation of the data center. A registration under
subsection (b) is valid until the executive director receives notice of cessation of
operation of the data center. Upon receipt of a notice of cessation of operation of a data
center, the department shall notify each fuel supplier, electric utility, and water utility
providing fuel or service, as applicable, to the data center that the reporting requirements
of subsection (d) will cease with regard to that data center immediately following
submission of the report for the final billing period during which the data center was
operational.
65-4-603.
The department shall compile the data it receives from reports submitted
pursuant to § 65-4-602(d) into monthly reports that clearly state the most recently
reported fuel supplied to, and the electricity and water use of, each data center in this
state. Notwithstanding a law to the contrary, the department shall publish and maintain
the reports required by this section on the department's website.
65-4-604.
(a) The department may administratively assess a civil penalty of not more than
one thousand dollars ($1,000) per day up to a maximum of twenty-five thousand dollars
($25,000) if the owner or operator of a data center fails, without good cause, to timely
register or to timely update, correct, or otherwise modify their registration statement as
required by § 65-4-602.

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(b) In the chancery court of Davidson County, the commissioner, on behalf of the
department, may seek injunctive relief to prevent the owner or operator of a data center
from engaging in any continuing violation of this part.
SECTION 2. The department may promulgate rules to effectuate this act, with such
rules to be promulgated in accordance with the Uniform Administrative Procedures Act,
compiled in Tennessee Code Annotated, Title 4, Chapter 5.
SECTION 3. This act takes effect July 1, 2026, the public welfare requiring it.