2025-2026 Regular SessionTennessee Legislature

HB0397: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Legislative Summary

As introduced, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6.

Demographic Impact

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Bill History

1/28/2025
Filed for introduction
House of Representatives
2/3/2025
Intro., P1C.
House of Representatives
2/5/2025
P2C, ref. to Finance, Ways, and Means Committee
House of Representatives
2/5/2025
Assigned to s/c Finance, Ways, and Means Subcommittee
House of Representatives
2/5/2025
Sponsor(s) Added.
House of Representatives
3/6/2025
Sponsor(s) withdrawn.
House of Representatives
3/6/2025
Sponsor change.
House of Representatives
3/19/2025
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/26/2025
House of Representatives
3/26/2025
Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/2/2025
House of Representatives
3/26/2025
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025
House of Representatives
4/2/2025
Placed behind the budget
House of Representatives
4/9/2025
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025
House of Representatives

Status Information

Current Status
Introduced(1/28/2025)
Chamber
House of Representatives
Committee
Finance, Ways & Means Subcommittee(House of Representatives)

Sponsors

Republican: 1

Primary Sponsor

Greg Vital
Greg Vital
Republican

Documents

Draft
Bill Text3/6/202510.2 KB
Draft
Bill Text1/28/202510.2 KB
Fiscal Note
Fiscal Note2/15/2025129.9 KB