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

SB 2475: 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 2, 2026: Filed for introduction

Plain-language summary

SB 2475 is a bill introduced in the Tennessee Senate 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: Paul Bailey (Republican). Most recent recorded action (February 2, 2026): Filed for introduction.

Sponsors

Primary sponsor: Paul Bailey (Republican).