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

HB 1978: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 1978 is a bill introduced in the Tennessee House on January 22, 2026. According to its official title, it concerns: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6. Primary sponsor: White. Most recent recorded action (April 2, 2026): Sponsor(s) Added.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Sponsors

NameRolePartyChamberDistrict
WhitePrimary sponsorNot applicable (committee)——

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Sponsor(s) Added.
  2. Sponsor(s) Added.
  3. H. adopted am. (Amendment 1 - HA0692)
  4. Failed to pass H. as am, Ayes 37, Nays 45, PNV 9
  5. Re-ref. Calendar & Rules Committee
  6. Sponsor(s) Added.
  7. Sponsor(s) Added.
  8. Reset on cal. for 3/30/2026
  9. H. Placed on Regular Calendar for 3/30/2026
  10. H. Placed on Regular Calendar for 3/26/2026
  11. Placed on cal. Calendar & Rules Committee for 3/19/2026
  12. Rec. for pass. if am., ref. to Calendar & Rules Committee

Showing 12 most recent of 19 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source