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SB2504 • 2026

Natural Disasters

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 4; Title 58 and Title 67, Chapter 4, relative to disaster response.

Housing Taxes
Active

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

Sponsor
Campbell, Powell
Last action
2026-04-15
Official status
Rcvd. from S., held on H. desk.
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Local Disaster Displacement Tax Relief Act

This bill allows counties to provide tax relief for hotel stays and short-term rentals for residents displaced due to emergencies or disasters.

What This Bill Does

  • Allows a county to give tax breaks on hotels and short-term rentals for people who have been forced out of their homes because of an emergency or disaster.
  • Requires either the local government council or the county leader to approve these tax breaks through a resolution or executive order.
  • Permits counties to offer immediate relief at the time of purchase or later reimbursement for taxes paid by displaced residents.

Who It Names or Affects

  • County residents who are forced out of their homes due to emergencies or disasters.
  • Hotel operators and short-term rental marketplaces in affected areas.

Terms To Know

Tax Relief
Reducing the amount of taxes that people have to pay, usually as a help during difficult times.
Displaced Residents
People who are forced out of their homes and need to find temporary housing elsewhere due to emergencies or disasters.

Limits and Unknowns

  • The tax relief period cannot last longer than 14 days.
  • Counties must set up a process for residents to prove they qualify for the tax breaks.

Amendments

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

Amendment 1-0 to HB2210

Plain English: The amendment allows counties in Tennessee to provide tax relief for hotel occupancy and additional privilege taxes to residents displaced from their homes during declared emergencies or disasters.

  • Counties can now offer tax relief on hotel and short-term rental taxes for local residents who are displaced due to a disaster, with specific conditions like approval by the county legislative body or executive order.
  • The amendment text does not specify how much tax relief will be provided or what the exact process is for obtaining this relief beyond setting up procedures and verification methods.
Amendment 1-0 to SB2504

Plain English: The amendment allows counties in Tennessee to provide tax relief for hotel occupancy and additional privilege taxes to residents displaced from their homes due to declared emergencies or disasters.

  • Adds new subdivision (C) to Tennessee Code Annotated, Section 58-2-110, which permits counties to offer tax relief on certain taxes when a state of emergency is declared.
  • Specifies that the tax relief can be in the form of a waiver at the point of sale or reimbursement for taxes paid, and must be authorized by either a resolution from the county legislative body or an executive order from the county executive.
  • Sets a maximum duration of 14 days for the period of authorized tax relief, which may include recovery time after the emergency.
  • The amendment does not specify how counties will determine eligibility for tax relief or provide details on the process for residents to receive reimbursement.

Bill History

  1. 2026-04-15 Tennessee General Assembly

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

  2. 2026-04-14 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/16/2026

  3. 2026-04-14 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/14/2026

  4. 2026-04-14 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  5. 2026-04-14 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/14/2026

  6. 2026-04-14 Tennessee General Assembly

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

  7. 2026-04-13 Tennessee General Assembly

    Engrossed; ready for transmission to House

  8. 2026-04-13 Tennessee General Assembly

    Sponsor(s) Added.

  9. 2026-04-13 Tennessee General Assembly

    Passed Senate as amended, Ayes 33, Nays 0

  10. 2026-04-13 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA0891)

  11. 2026-04-10 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/13/2026

  12. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  13. 2026-04-08 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to Next Calendar

  14. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026

  15. 2026-04-08 Tennessee General Assembly

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

  16. 2026-04-08 Tennessee General Assembly

    Rec. for pass. if am., ref. to Finance, Ways, and Means Committee

  17. 2026-04-01 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/8/2026

  18. 2026-04-01 Tennessee General Assembly

    Action def. in State & Local Government Committee to 4/8/2026

  19. 2026-03-25 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 1

  20. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  21. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  22. 2026-03-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/31/2026

  23. 2026-03-25 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/31/2026

  24. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  25. 2026-03-18 Tennessee General Assembly

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

  26. 2026-03-18 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/24/2026

  27. 2026-03-18 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/24/2026

  28. 2026-03-17 Tennessee General Assembly

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

  29. 2026-03-12 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/18/2026

  30. 2026-03-11 Tennessee General Assembly

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

  31. 2026-03-11 Tennessee General Assembly

    Action def. in State & Local Government Committee to 3/18/2026

  32. 2026-03-04 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/11/2026

  33. 2026-03-04 Tennessee General Assembly

    Rec for pass if am by s/c ref. to State & Local Government Committee

  34. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026

  35. 2026-02-18 Tennessee General Assembly

    Action Def. in s/c Cities & Counties Subcommittee to Next Available Calendar

  36. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/18/2026

  37. 2026-02-10 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  38. 2026-02-10 Tennessee General Assembly

    Ref. to State & Local Government Committee

  39. 2026-02-05 Tennessee General Assembly

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

  40. 2026-02-05 Tennessee General Assembly

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

  41. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  42. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  43. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  44. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON APRIL 13, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2504, AS AMENDED.

AMENDMENT #1 rewrites the bill to, instead, enact the "Local Disaster Displacement Tax Relief Act."

Present law provides the emergency management powers for each political subdivision of this state. Such powers include, among to other things, the ability to appropriate and expend funds and supplies for emergency management purposes; provide for the he
alth and safety of persons and property; and directing and coordinating the development of emergency management plans and programs.

This amendment authorizes a county that has declared a state of local emergency or that is subject to a state of emergency or disaster declaration to provide tax relief from hotel occupancy and additional privilege taxes for county residents displaced fr
om their homes in the event of a declared emergency or disaster. Such tax relief is subject to the following:



Authorization for tax relief requires either a resolution from the county legislative body or an executive order from the county executive authorizing the relief.


A county may authorize relief in the form of a waiver at the point of sale or reimbursement for taxes paid.


A county must set a duration for the period of authorized tax relief, which may include a defined recovery period immediately following the active emergency period. The tax relief period must not exceed 14 days.


A county may authorize reimbursement for taxes paid by a resident for lodging in an adjourning county if there is limited vacancy within the county.


A county must establish a process and procedures for (i) residents to attest or verify they are residents of the county and are displaced from their homes as a result of a declared emergency or disaster; (ii) hotel operators and short-term rental unit marketplaces to waive hotel occupancy and additional privilege taxes for county residents displaced from their homes in the event of a declared emergency or disaster; and (iii) residents to be reimbursed for taxes paid, if authorized.


Fraudulent claims or waivers are subject to existing penalties under state and local law.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2210
By Powell

SENATE BILL 2504
By Campbell
SB2504
012606
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 7,
Chapter 4; Title 58 and Title 67, Chapter 4, relative
to disaster response.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 58-2-106(b), is amended by deleting
subdivision (6) and substituting instead the following:
(6) Make recommendations to the general assembly for preparedness,
prevention, and mitigation measures designed to:
(A) Eliminate emergencies or reduce their impact; and
(B) Improve disaster response;
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.