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

SB 36: Taxes, Business - As introduced, exempts child care agencies from business tax; requires the state to annually allocate the amount of such taxes derived from child care services and received from counties and municipalities in the 2023-2024 fiscal year. - Amends TCA Title 67, Chapter 4.

In committee Last action April 20, 2026: Assigned to General Subcommittee of Senate Finance, Ways and Means Committee

Plain-language summary

SB 36 is a bill introduced in the Tennessee Senate on January 6, 2025. According to its official title, it concerns: Taxes, Business - As introduced, exempts child care agencies from business tax; requires the state to annually allocate the amount of such taxes derived from child care services and received from counties and municipalities in the 2023-2024 fiscal year. - Amends TCA Title 67, Chapter 4. Primary sponsor: Heidi Campbell (Democratic). Most recent recorded action (April 20, 2026): Assigned to General Subcommittee of Senate Finance, Ways and Means Committee.

Sponsors

Primary sponsor: Heidi Campbell (Democratic).