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

HB 2357: Taxes - As introduced, requires the commissioner of revenue to report to the general assembly on an annual basis, beginning July 1, 2027, the amount of sales and use tax refunds on purchases of major appliances, residential furniture, and residential building supplies issued to persons receiving federal disaster assistance. - Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67.

Introduced Last action February 5, 2026: P2C, caption bill, held on desk - pending amdt.

Plain-language summary

HB 2357 is a bill introduced in the Tennessee House on February 2, 2026. According to its official title, it concerns: Taxes - As introduced, requires the commissioner of revenue to report to the general assembly on an annual basis, beginning July 1, 2027, the amount of sales and use tax refunds on purchases of major appliances, residential furniture, and residential building supplies issued to persons receiving federal disaster assistance. - Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67. Primary sponsor: Dan Howell (Republican). Most recent recorded action (February 5, 2026): P2C, caption bill, held on desk - pending amdt.

Sponsors

Primary sponsor: Dan Howell (Republican).