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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 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

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.

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

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Paul BaileyPrimary sponsorRepublicanSenate15

“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. Comp. became Pub. Ch. 1038
  2. Companion House Bill substituted
  3. Placed on Senate Consent Calendar 2 for 4/22/2026
  4. Recommended for passage, refer to Senate Calendar Committee
  5. Sponsor(s) Added.
  6. Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
  7. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
  8. Refer to Senate F,W&M Committee w/ negative recommendation
  9. Placed on Senate FW&M Revenue Subcommittee calendar for 3/17/2026
  10. Refer to Senate F,W&M Revenue Subcommittee
  11. Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
  12. Filed for introduction

Showing 12 most recent of 13 actions. Full history

Sources

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