SB2295 • 2026

Alcoholic Beverage Commission

AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to products regulated by the alcoholic beverage commission.

Taxes

Active

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

Sponsor: Walley, Williams
Last action: 2026-04-14
Official status: Recommended for passage, refer to Senate Calendar Committee
Effective date: Not listed

Plain English Breakdown

The official source does not provide specific details about the content or focus of the biennial report beyond its submission date change.

Alcoholic Beverage Commission Reporting Changes

This bill changes when the Alcoholic Beverage Commission must send its report about preventing underage drinking and drunk driving to lawmakers.

What This Bill Does

Changes the date for submitting a biennial report from February 15 to February 1 in odd-numbered years.

Who It Names or Affects

The Alcoholic Beverage Commission
Members of the General Assembly

Terms To Know

Biennial Report: A report that is required every two years.
Alcoholic Beverage Commission: The agency responsible for regulating products like beer, wine, and liquor in Tennessee.

Limits and Unknowns

Does not specify what happens if the report is submitted late.
It does not change any other rules about alcohol regulation beyond reporting requirements.

Amendments

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

HA1052

Amendment 1-0 to HB2172

Plain English: The amendment changes the tax rate for certain alcoholic products sold in cartridge form by adding a new tax of ten percent on their wholesale cost.

Adds an additional ten percent (10%) tax on the wholesale cost of inhalable high-proof distilled spirits products (HDCPs) when they are sold or distributed in cartridge form.

The amendment text does not specify which products exactly qualify as 'inhalable' HDCPs, leaving some uncertainty about what items this new tax applies to.
It is unclear how the existing tax structure for liquid HDCPs will interact with this new tax on cartridge-form products.

SA1045

Amendment 1-0 to SB2295

Plain English: The amendment changes the tax rate for certain alcoholic products sold in Tennessee.

Adds a new tax of ten percent (10%) on the wholesale cost of inhalable high-proof distilled spirits (HDCPs) when they are sold in cartridge form.

The amendment text does not specify how this new tax will be enforced or collected.
It is unclear what specific products would fall under the definition of 'inhalable in cartridge form'.

Bill History

2026-04-14 Tennessee General Assembly
Recommended for passage, refer to Senate Calendar Committee
2026-04-14 Tennessee General Assembly
Placed on Senate Finance, Ways, and Means Committee calendar for 4/14/2026
2026-04-14 Tennessee General Assembly
Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0
2026-04-14 Tennessee General Assembly
H. Placed on Regular Calendar for 4/16/2026
2026-04-14 Tennessee General Assembly
Placed on cal. Calendar & Rules Committee for 4/14/2026
2026-04-14 Tennessee General Assembly
Rec. for pass; ref to Calendar & Rules Committee
2026-04-13 Tennessee General Assembly
Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/14/2026 (if passes out of Senate State & Local Gov't)
2026-04-08 Tennessee General Assembly
Placed on Senate State and Local Government Committee calendar for 4/14/2026
2026-04-08 Tennessee General Assembly
Placed on cal. Finance, Ways, and Means Committee for 4/14/2026
2026-04-08 Tennessee General Assembly
Rec. for pass by s/c ref. to Finance, Ways, and Means Committee
2026-04-07 Tennessee General Assembly
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026
2026-04-07 Tennessee General Assembly
Assigned to s/c Finance, Ways, and Means Subcommittee
2026-04-07 Tennessee General Assembly
Rec. for pass. if am., ref. to Finance, Ways, and Means Committee
2026-04-07 Tennessee General Assembly
Placed on cal. Judiciary Committee for 4/7/2026
2026-04-07 Tennessee General Assembly
Rec for pass if am by s/c ref. to Judiciary Committee
2026-04-02 Tennessee General Assembly
Placed on s/c cal Criminal Justice Subcommittee for 4/7/2026
2026-04-01 Tennessee General Assembly
Assigned to s/c Criminal Justice Subcommittee
2026-04-01 Tennessee General Assembly
Ref. to Judiciary Committee
2026-03-26 Tennessee General Assembly
Sponsor(s) withdrawn.
2026-03-26 Tennessee General Assembly
Sponsor change.
2026-02-05 Tennessee General Assembly
Passed on Second Consideration, refer to Senate State and Local Government Committee
2026-02-05 Tennessee General Assembly
P2C, caption bill, held on desk - pending amdt.
2026-02-04 Tennessee General Assembly
Intro., P1C.
2026-02-02 Tennessee General Assembly
Introduced, Passed on First Consideration
2026-02-02 Tennessee General Assembly
Filed for introduction
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 2172
By Travis

SENATE BILL 2295
By Walley
SB2295
012201
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 57
and Title 67, relative to products regulated by the
alcoholic beverage commission.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-1-206(a), is amended by deleting
the language "February 15" and substituting "February 1".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.