Taxes, Sales - As enacted, extends the deadline by which a distressed rural county must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2024, to December 31, 2030. - Amends TCA Title 67, Chapter 6.

This law extends the deadline for distressed rural counties in Tennessee to apply for eligibility to keep sales tax revenue from commercial development districts. Originally set to expire on December 31, 2024, the new application window now runs until December 31, 2030. The change also pushes the related filing date for these applications from June 30, 2025, to June 30, 2031. These adjustments affect counties that have designated commercial development districts and are currently classified as financially distressed.