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SB2188 • 2026

Local Education Agencies

AN ACT to amend Tennessee Code Annotated, Title 5 and Title 49, Chapter 3, relative to the apportionment of education funding in a county in which an LEA has established a public virtual school.

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

Sponsor
Stevens, Martin B
Last action
2026-03-30
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Education Funding in Carroll County

This bill changes how education funding is distributed in Carroll County when a local education agency (LEA) has set up a virtual school.

What This Bill Does

  • Limits the amount of money that Carroll County must give to schools based on students who live in the county.
  • Defines 'WFTEADA' as the full-time equivalent average daily attendance for each student whose primary legal residence is located in the county, multiplied by the cost differential for a program.
  • Requires the county trustee to distribute funds among local education agencies (LEAs) based on WFTEADA during the current school year.

Who It Names or Affects

  • Carroll County
  • Local Education Agencies (LEAs) in Carroll County

Terms To Know

WFTEADA
The full-time equivalent average daily attendance for each student whose primary legal residence is located in the county, multiplied by the cost differential for a program.

Limits and Unknowns

  • This bill only affects Carroll County and does not apply to other counties.
  • It limits how funds are distributed but does not specify what happens if there are fewer students living in the county.

Amendments

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

Amendment 1-0 to SB2188

Plain English: The amendment changes how school funds are distributed in counties with virtual schools by excluding non-resident students from funding calculations.

  • Modifies Tennessee Code Annotated to exclude non-resident virtual school students when calculating full-time equivalent average daily attendance (WFTEADA) for distributing local education funds.
  • Specifies that county trustees must distribute all school funds, except those raised by special student transportation taxes, based on the WFTEADA maintained by each LEA during the current school year.
  • The amendment text does not specify how non-resident virtual school students are defined or identified.
  • It is unclear what specific impact this change will have on local education agencies and their funding.

Bill History

  1. 2026-03-30 Tennessee General Assembly

    Sponsor(s) Added.

  2. 2026-03-30 Tennessee General Assembly

    Re-refer to S. Cal Comm

  3. 2026-03-27 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/30/2026

  4. 2026-03-25 Tennessee General Assembly

    No Action Taken

  5. 2026-03-18 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0

  6. 2026-03-18 Tennessee General Assembly

    Placed on s/c cal K-12 Subcommittee for 3/24/2026

  7. 2026-03-17 Tennessee General Assembly

    Action Def. in s/c K-12 Subcommittee to 3/24/2026

  8. 2026-03-12 Tennessee General Assembly

    Placed on Senate Education Committee calendar for 3/18/2026

  9. 2026-03-11 Tennessee General Assembly

    Action deferred in Senate Education Committee to 3/18/2026

  10. 2026-03-11 Tennessee General Assembly

    Placed on s/c cal K-12 Subcommittee for 3/17/2026

  11. 2026-03-10 Tennessee General Assembly

    Action Def. in s/c K-12 Subcommittee to 3/17/2026

  12. 2026-03-09 Tennessee General Assembly

    Placed on s/c cal K-12 Subcommittee for 3/10/2026

  13. 2026-03-05 Tennessee General Assembly

    Placed on Senate Education Committee calendar for 3/11/2026

  14. 2026-02-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Education Committee

  15. 2026-02-05 Tennessee General Assembly

    Assigned to s/c K-12 Subcommittee

  16. 2026-02-05 Tennessee General Assembly

    P2C, ref. to Education Committee

  17. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  18. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  19. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  20. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2388
By Martin B

SENATE BILL 2188
By Stevens
SB2188
011894
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 5 and
Title 49, Chapter 3, relative to the apportionment
of education funding in a county in which an LEA
has established a public virtual school.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 49-3-315, is amended by deleting
"All school funds" in subsection (a) and substituting "Except as provided in subsection (d), all
school funds" and by adding the following as a new subsection:
(d)
(1) As used in this subsection (d):
(A) "County" means a county that:
(i) Operates a county school system;
(ii) Has five (5) or more special school districts operating
within its geographic boundaries; and
(iii) Has at least one (1) special school district operating
within its geographic boundaries that has established a virtual
school pursuant to the Virtual Public Schools Act, compiled in
chapter 16, part 2 of this title; and
(B) "WFTEADA" means one (1) full-time equivalent average daily
attendance for each student whose primary legal residence is located in
the county multiplied by the cost differential for a program.
(2) All school funds for current operation and maintenance purposes
collected by a county, except the funds raised by any local special student
transportation tax levy as authorized in subsection (a), must be apportioned by

- 2 - 011894

the county trustee among the LEAs in the county on the basis of the WFTEADA
maintained by each, during the current school year.
(3) For purposes of making the apportionment of local school funds as
set forth in this subsection (d), and in defining the WFTEADA for the current
school year, the county director of schools and the county trustee must be guided
by the same procedure in subdivisions (a)(1)-(5); provided, that the terms defined
in this subsection (d) apply to the use of such terms in subdivisions (a)(1)-(5) for
purposes of making apportionments pursuant to this subsection (d).
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.