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

SB 1593: Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207.

Enacted Last action May 4, 2026: Pub. Ch. 825

Plain-language summary

SB 1593 is a bill introduced in the Tennessee Senate on January 12, 2026. According to its official title, it concerns: Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207. Primary sponsor: Adam Lowe (Republican). Most recent recorded action (May 4, 2026): Pub. Ch. 825.

Sponsors

Primary sponsor: Adam Lowe (Republican).