HB 1997: Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3.

Plain-language summary

HB 1997 is a bill introduced in the Tennessee House on January 22, 2026. According to its official title, it concerns: Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3. Primary sponsor: Stevens. Most recent recorded action (April 15, 2026): Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee.

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