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

SB 2453: Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.

In committee Last action May 27, 2026: Comp. became Pub. Ch. 1038

Plain-language summary

SB 2453 is a bill introduced in the Tennessee Senate on February 2, 2026. According to its official title, it concerns: Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6. Primary sponsor: Paul Bailey (Republican). Most recent recorded action (May 27, 2026): Comp. became Pub. Ch. 1038.

Sponsors

Primary sponsor: Paul Bailey (Republican).