2025-2026 Regular SessionTennessee Legislature

HB0308: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 7, relative to sales and use taxes.

Legislative Summary

As introduced, authorizes certain counties to levy a local option sales tax at the rate of 3.75 percent, instead of a maximum of 2.75 percent, if the revenue from the increase in such tax is used by the county exclusively for the construction of a new county jail or to retire debt, including principal and interest and related expenses, on such construction. - Amends TCA Title 67, Chapter 6, Part 7.

Demographic Impact

Overall analysis of equity impact

Neutral
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Bill History

1/22/2025
Filed for introduction
House of Representatives
1/27/2025
Intro., P1C.
House of Representatives
1/29/2025
Sponsor(s) Added.
House of Representatives
2/3/2025
P2C, ref. to State & Local Government Committee
House of Representatives
2/3/2025
Assigned to s/c Cities & Counties Subcommittee
House of Representatives
2/5/2025
Placed on s/c cal Cities & Counties Subcommittee for 2/12/2025
House of Representatives
2/12/2025
Taken off notice for cal in s/c Cities & Counties Subcommittee of State & Local Government Committee
House of Representatives
2/19/2025
Placed on s/c cal Cities & Counties Subcommittee for 2/26/2025
House of Representatives
2/26/2025
Rec for pass if am by s/c ref. to State & Local Government Committee
House of Representatives
2/26/2025
Placed on cal. State & Local Government Committee for 3/5/2025
House of Representatives
3/5/2025
Action def. in State & Local Government Committee to 3/12/2025
House of Representatives
3/5/2025
Placed on cal. State & Local Government Committee for 3/12/2025
House of Representatives
3/12/2025
Action def. in State & Local Government Committee to 3/19/2025
House of Representatives
3/12/2025
Placed on cal. State & Local Government Committee for 3/19/2025
House of Representatives
3/18/2025
Sponsor(s) withdrawn.
House of Representatives
3/19/2025
Action def. in State & Local Government Committee to 3/26/2025
House of Representatives
3/19/2025
Placed on cal. State & Local Government Committee for 3/26/2025
House of Representatives
3/26/2025
Action def. in State & Local Government Committee to 4/2/2025
House of Representatives
3/26/2025
Placed on cal. State & Local Government Committee for 4/2/2025
House of Representatives
4/2/2025
Action def. in State & Local Government Committee to 4/9/2025
House of Representatives
4/2/2025
Placed on cal. State & Local Government Committee for 4/9/2025
House of Representatives
4/8/2025
Failed in State & Local Government Committee
House of Representatives

Amendments

HA0353

Amendment 1-0 to HB0308

4/9/2025Not Adopted

Roll Call Votes

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE: Failed in State & Local Government Committee
4/8/2025
7
Yea
13
Nay
1
Not Voting
0
Absent
Result: FAILED
HOUSE CITIES & COUNTIES SUBCOMMITTEE: Rec for pass if am by s/c ref. to State & Local Government Committee
2/26/2025
3
Yea
2
Nay
2
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Failed(4/8/2025)
Chamber
House of Representatives

Sponsors

Republican: 1

Documents

Draft
Bill Text1/27/202513.6 KB
Draft
Bill Text1/22/202513.6 KB
Fiscal Note/Analysis
Fiscal Note/Analysis2/24/2025161.9 KB
Fiscal Note
Fiscal Note2/6/2025184.2 KB