Tennessee Bills

SB 1776 creates a temporary sales tax exemption for the retail purchase of firearms and ammunition in Tennessee. It allows retailers to sell these items without charging the usual sales tax during the four-day period from July 3-6, 2026. The bill amends Tennessee’s tax code to exempt these specific products from sales tax only during that defined window. This policy directly affects consumers buying firearms or ammunition at retail stores during those dates. The exemption applies only to retail sales and does not change broader tax laws beyond the specified dates.

SB 1631 increases penalties for knowingly operating drones over correctional facilities in Tennessee, raising the offense from a misdemeanor to a Class C felony. It directly affects drone operators near prisons and authorizes correctional facility employees to disable such drones without liability for damage. Key provisions include amending criminal penalties to classify drone use over correctional properties as a felony and explicitly protecting facilities and staff from legal claims when disabling drones. The bill focuses on enhancing security at correctional facilities by strengthening consequences for unauthorized drone activity.

SB 1812, known as "The Mint Act," establishes a state-administered precious metals fund to acquire, convert, store, and sell gold and silver bullion. The Tennessee state treasurer will manage the $50 million fund (appropriated for fiscal year 2027), converting bullion into physical coins/metals within 12 months and selling up to 10% to residents to build brand recognition, while retaining 90% as a long-term inflation hedge. The bill requires in-state toll converters with specific industry experience and mandates annual transparency reports to the legislature, though operational details like storage locations remain confidential. This directly affects the state treasurer, Tennessee residents (via potential sales), and local precious metals businesses.

SB 2116 exempts books priced at $100 or less per item from Tennessee's annual sales tax holiday, expanding existing tax relief. It directly affects consumers purchasing qualifying books - such as textbooks, workbooks, or nonfiction works - during the tax-free period. The bill amends Tennessee tax law to add this exemption and clarifies that "books" include printed literary works and educational materials but exclude newspapers and magazines. The changes take effect July 1, 2026, and apply to the annual sales tax holiday period.

SB 1829 exempts the sales tax on food and food ingredients for eligible Tennessee families meeting specific income criteria. It directly affects low-income households with qualifying dependents (as defined by federal tax rules) whose annual income does not exceed 300% of the USDA's free/reduced lunch income threshold. To qualify, families must apply to the state revenue commissioner with a copy of their federal tax return (Form 1040), receive a sales tax exemption certificate and wallet card, and present this to retailers. The exemption takes effect July 1, 2026, if passed. This policy changes how food purchases are taxed for qualifying families but does not alter existing food assistance programs.

HB 1898, the "Artificial Intelligence Public Safety and Child Protection Transparency Act," requires large AI developers to implement safety measures for high-risk systems. It directly affects "frontier developers" (those training AI models using over 10^26 computing operations) and "large chatbot providers" (services with over 1 million monthly users likely accessed by minors). Key provisions mandate documented "child safety plans" to prevent harm to minors, reporting of "critical safety incidents" (like model leaks or AI causing mass harm), and defining "catastrophic risks" (e.g., AI aiding weapons creation or enabling severe cyberattacks). The law focuses on transparency and risk mitigation for AI systems posing significant public safety or child protection threats.

SB 1709 (Tennessee Civics Education Act) requires new educators seeking their first practitioner teacher or occupational teacher license in Tennessee to pass a U.S. civics test by July 1, 2027. The test, developed by the Tennessee Department of Education, consists of 100 questions based on the U.S. citizenship civics exam, with a 70% passing score (70 correct answers). The bill mandates the Department of Education to administer the test starting January 1, 2027, and provide a certificate of completion upon passing - though no remediation or preparation courses will be offered. This requirement directly affects new teachers entering the profession, not current license holders. The bill takes effect July 1, 2026, for implementation.

SB 1837 would exempt from Tennessee's state sales and use tax the retail purchase of food and food ingredients eligible for purchase with WIC vouchers. This change applies to items meeting the federal WIC program's criteria (42 U.S.C. § 1786) and is set to take effect on July 1, 2026. It directly benefits WIC participants by eliminating state sales tax on these items and affects retailers by requiring them to not collect tax on WIC-eligible purchases. The exemption does not alter federal WIC program rules or apply to non-WIC-eligible items.

SB 1954 revises Tennessee's law for the crime of continuous sexual abuse of a child. It requires that a defendant must have committed three or more incidents of sexual abuse against one or more minor children on separate occasions. At least one incident must have occurred within the county where the charge is filed, and at least one incident must have occurred on or after July 1, 2026. The abuse must also have taken place over a period of at least 30 days, with the law taking effect on July 1, 2026, for acts committed on or after that date.

SB 2109 would allow Tennessee public schools to hire certain educators without a standard teaching license. Specifically, it permits the state board to waive licensure requirements for individuals who lack a bachelor's degree but have five or more consecutive years of full-time teaching experience at an approved private or church-related school. To qualify, applicants must provide school verification of performance, documentation of comparable teaching duties, proof of professional development, and pass background checks. The waiver would allow employment for up to three years (renewable), require annual performance evaluations by the school district, and does not grant a full teaching license.

SB 1599 prohibits Tennessee courts from charging defendants with court costs in criminal cases when the defendant is found not guilty (by jury or judge), charges are dismissed by the prosecution or court, or the state enters a nolle prosequi. It directly affects criminal defendants who are acquitted or have charges dropped, ensuring they won't face additional financial penalties for those outcomes. The bill amends Tennessee Code Sections 39-11-102 and 40-25-123 to establish this rule, effective July 1, 2026. This policy change removes a financial burden for acquitted defendants, aligning court cost assessments with case outcomes.

SB 1642 changes how certain tax revenues from tire and vehicle sales are distributed. Starting October 1, 2026, 95.3970% of sales and use tax revenue from new/used tires and motor vehicles will go to the highway fund (instead of 100%), while the remaining 4.6030% will be allocated monthly to incorporated Tennessee municipalities based on population. The bill also specifies that a 2.75% tax on vehicle/tire sales above $1,600 must fund the highway fund, excluding existing education and tax rate increase allocations. This directly affects local municipalities receiving the 4.6% share and the highway fund's funding stream.