HB0397Introduced in the House
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
Introduced by Greg Vital, District 29
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
As enacted, 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.
Where it stands
Effective date(s) 05/07/2026
May 14, 2026
How did lawmakers vote?
House votes
6 recorded votes · each counted separately
Senate votes
1 recorded vote · each counted separately
SenateStage: FLOOR VOTE: as Amended Third Consideration · April 22, 2026
31
Yes
0
No
0
Absent or Not Voting
31 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Adam Lowe | 1 | Yes |
| Tom Hatcher | 2 | Yes |
| Rusty Crowe | 3 | Yes |
| Robert Harshbarger | 4 | Yes |
| Randy McNally | 5 | Yes |
| Becky Massey | 6 | Yes |
| Richard Briggs | 7 | Yes |
| Jessie Seal | 8 | Yes |
| Steve Southerland | 9 | Yes |
| Todd Gardenhire | 10 | Yes |
Bill history
Filed for introduction
Intro., P1C.
P2C, ref. to Finance, Ways, and Means Committee
Assigned to s/c Finance, Ways, and Means Subcommittee
Sponsor(s) Added.
Sponsor(s) withdrawn.
Sponsor change.
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/26/2025
Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/2/2025
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025
Placed behind the budget
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026
Action Def. in s/c Finance, Ways, and Means Subcommittee to the Final Calendar No. 2
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee
Placed on cal. Finance, Ways, and Means Committee for 4/15/2026
Rec. for pass. if am., ref. to Calendar & Rules Committee
Placed on cal. Calendar & Rules Committee for 4/16/2026
H. Placed on Regular Calendar for 4/20/2026
Sponsor(s) Added.
H. adopted am. (Amendment 1 - HA1189)
Passed H., as am., Ayes 78, Nays 10, PNV 3
Engrossed; ready for transmission to Sen.
Received from House, Passed on First Consideration
Senate substituted House Bill for companion Senate Bill.
Senate adopted Amendment (Amendment 1 - SA1104)
Passed Senate as amended, Ayes 31, Nays 0
H. Placed on Message Calendar #2 for 4/22/26
H. concurred in S. am. no. 1 Ayes 88, Nays 3 PNV 0 HB0397
Enrolled; ready for sig. of H. Speaker.
Signed by H. Speaker
Signed by Senate Speaker
Transmitted to Governor for his action.
Signed by Governor.
Pub. Ch. 927
Effective date(s) 05/07/2026
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