Tennessee · 114th Regular Session (2025-2026) · Bill

HB 1997: Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3.

In committee Last action April 15, 2026: Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Plain-language summary

HB 1997 is a bill introduced in the Tennessee House on January 22, 2026. According to its official title, it concerns: Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3. Primary sponsor: Stevens. Most recent recorded action (April 15, 2026): Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee.

Sponsors

Primary sponsor: Stevens.