Gov. Lee’s $5.7 billion tax break—slammed as ‘corporate giveaway,’ conflict of interest

• 8:30 a.m. Finance — SB 2103, by Sen.
  Jack Johnson on behalf of Gov. Bill Lee, would give property-rich corporations $4.1 billion worth of state tax breaks over the next decade and authorize an additional $1.6 billion worth of cash refunds to those same taxpayers.
• Gov. Bill Lee says he included this massive corporate tax break in his budget to ward off potential legal challenges, but independent tax experts say the law can be fixed and the governor is conceding for no reason on billions worth of revenue that could be invested in working families, education and health care.
• Democrats called on Gov. Lee, owner of the Lee Company, to disclose his business tax returns to show whether his firm will benefit from his proposed tax break. Lee refuses to disclose how much his company stands to benefit. 

 

GOP bill would exempt many firearms from sales taxes – because GUNS

• 9 a.m. Revenue Subcommittee — SB 2825 by Sen. Rusty Crowe would create a sales tax exemption for the sale of firearms that have a barrel less than an internal diameter of .50 caliber and shotguns of 10 gauge or greater.

 

Super Bowl strategy? Bill would close access to Tourist Department records

• 10:30 a.m. State & Local Government — SB 2093, by Sen. Jack Johnson on behalf of Gov. Bill Lee, would block the public from accessing certain Tourist Department records for up to a decade. 
• The legislation would give the tourism commissioner wide latitude to keep documents confidential – perhaps for a run at the National Football League’s Super Bowl.

 

Sen. Taylor resurrecting law imposing unconstitutional restrictions on voter registration drives

• 10:30 a.m. State & Local Government – SB 2586, by Sen. Brent Taylor, would apply penalties to voter registration drives that don’t first sign up with Republican election officials. 
• The GOP tried something similar in 2019 and the law was blocked by a federal judge.
• In fact, the ruling caused Republicans to repeal the law in 2020, writes the ACLU. 

 

Jillian’s Law broadens state’s use of involuntary commitment 

• 10:30 a.m. State & Local Government – SB 1769 by Sen. Jon Lundberg would expand the state’s use of involuntary commitments for people adjudicated a mental defective.
• The bill requires that people committed remain institutionalized until “competency” is restored or until a court approves an out-patient treatment plan. 
• The legislation is named after Jillian Ludwig, a Belmont student who was killed by a stray bullet fired from a man adjudicated incompetent to stand trial.
• How about prevention? It’s baffling that expanding access to mental health coverage has been completely ignored by the GOP.

 

GOP bill shields businesses that steal from workers

• 1 p.m. Judiciary — 32. SB 2017 by Sen. Shane Reeves would reduce the amount of time that workers have to bring a lawsuit against an employer who stole compensation from them.
• The legislation requires a worker to file a lawsuit within three years of the wage theft, down from six years under current law.
• Wage theft cases are complex and difficult to prove. Reducing the amount of time a worker has to bring a claim only benefits businesses that steal from their employees.

 

Endangering public health: Republicans push families, students to toward immunization exemptions

• 3 p.m. Health & Welfare — SB 2519 by Sen. Jack Johnson would require public schools to post notice that any student vaccination requirements are subject to exemption.
• The change could result in fewer childhood immunizations against diseases that have been cured, such as diphtheria, hepatitis A, measles, mumps, pertussis, polio and rubella.
• Tennessee’s childhood immunization rate is among the worst in the nation. 

 

Vaccinated veggies? GOP bill would label vaccinated foods as drugs (an issue that does not exist)

• 3 p.m. Health & Welfare — SB 1903 by DR. Joey Hensley is legislation ripped from an anti-vaccination fever dream, but credible news outlets have confirmed it’s not happening. 
• The bill requires food that contains a vaccine to be labeled as a drug. Even the fiscal memo suggests the bill will have little effect: “The proposed legislation will not impact food inspection and sampling programs, as there is no known test for these vaccines in food and no known lab doing this kind of analysis.”

 

Deputizing hospital security guards? 

• 3 p.m. Health & Welfare — SB  2367 by Sen. Bo Watson would grant full police powers to private, third-party hospital security guards.
• Who’s next? Mall guards?

 

GOP bill would repeal state work exemptions for food assistance

• 3 p.m. Health & Welfare — SB  0778 by Sen. John Stevens would prohibit the state’s SNAP food assistance program from issuing work exemptions not approved by the legislature or required by federal law.

 

Multiple bills to begin Medicaid expansion–including one sponsored by a Republican

• 61. SB  1763 *Briggs
• 54. SB  2476 *Akbari
• 69. SB  0230 *Yarbro
• Since 2014, the TNGOP has rejected about $15 billion from the federal government for the purpose of insuring all low-income workers through Medicaid expansion.
• The consequences have been dire for rural hospitals. Tennessee has now experienced 16 hospital closures – 13 of those being rural facilities.

 

8:30 a.m.   Finance, Ways & Means

 

Budget Lookback: Dept. of Agriculture

 

Budget Lookback: Dept. of Environment and Conservation

 

Budget Lookback: State Board of Education

 

Budget Lookback: Dept. of Education

 

1. SB 2103 *Johnson, Yager (HB  1893 by *Lamberth, Cochran)

Taxes, Franchise- As introduced, deletes the provision requiring that the measure of the franchise tax must not be less than the actual value of the real or tangible property owned or used by a taxpayer in this state; authorizes the commissioner of revenue to issue refunds under certain conditions to taxpayers who properly file a claim for refund for taxes paid under that provision.

 

Gov. Lee’s giant corporate tax handout.

 

2. SB 2847 *Roberts (HB  1997 by *Hicks G, White)

Public Funds and Financing- As introduced, requires the trust principal of the K-12 mental health endowment account to be reduced by $75,000,000 in the fiscal year ending June 30, 2024, and reallocated to the trust's K-12 mental health special reserve account. - Amends TCA Title 49, Chapter 3, Part 5.

 

3. SB 1256 *Akbari (HB  0034 by *Thompson)

Landlord and Tenant- As introduced, requires residential landlords in Shelby County to register with the county or with the respective jurisdiction in Shelby County in which the dwelling units are located.  - Amends TCA Title 66, Chapter 28.

 

4. SB 2578 *Taylor (HB  2173 by *Alexander)

Professions and Occupations- As introduced, revises provisions related to the special account in the general fund known as the "pre-need funeral account"; deletes the indigent burial fund.

 

5. SB  2583 *Taylor (HB  2182 by *White)

Taxes, Sales- As introduced, redefines "qualified data center" for purposes of sales and use taxes to include a data center that previously made a capital investment in excess of $100 million during an investment period not to exceed three years and creates at least 15 net new full-time employee jobs upon the data center being transferred to an affiliate pursuant to a corporate reorganization. 

 

Fiscal note: There are 13 taxpayers that have received the QDC tax break. 

 

6. SB 1416 by Rose

Deletes a requirement that a victim of a crime or a member of the victim’s family report the crime to the proper authorities within 48 hours of the crime’s occurrence in order for a claim for compensation from the Criminal Injuries Compensation Fund (fund) to be eligible for award. 

 

7. HJR 0801 by McCalmon

Memorials, Congress - Urges the federal government to do all within its power to secure the U.S. border.

 

9 a.m.        Revenue Subcommittee 

 

1. SB  2471 *Akbari (HB  2527 by *Parkinson)

Taxes, Sales- As introduced, expands the purposes for which the apportionment and distribution of state tax revenues to a sports authority owned by the city of Memphis can be used to include payment of, or the reimbursement of, expenses associated with securing renovations to the indoor sports facility owned by the sports authority in which a National Basketball Association franchise is a tenant. - Amends TCA Title 67, Chapter 6.

 

2. SB  2279 *Akbari, Lamar (HB  1722 by *Gillespie)

Taxes, Sales- Authorizes, by resolution of their local legislative body, Shelby County to increase their local option sales tax to 3.75 percent. Requires the increase of the tax to be used by the county exclusively for the construction of a new county jail or to retire debt, including principal and interest and related expenses, on such construction for a period of eight years from the date collections begin or until the first day of a month occurring at least 30 days after the debt including interest, and related expenses, is retired, whichever is sooner.

 

3. SB  2825 *Crowe (HB  2854 by *Hill)

Firearms and Ammunition- As introduced, exempts the retail sale of firearms that have a barrel less than an internal diameter of .50 caliber and shotguns of 10 gauge or greater from the sales and use tax. - Amends TCA Title 67, Chapter 6, Part 3.

 

4. SB  2816 *Reeves (HB  2627 by *Baum)

Taxes, Privilege- As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2025. - Amends TCA Title 67, Chapter 4, Part 17.

 

$86.5 million tax break for attorneys, stock brokers, investment advisors and lobbyists. Nearly 9 out of 10 live out of state, according to the fiscal note.

 

5. SB  1841 *Walley (HB  2586 by *Russell)

Taxes, Privilege- As introduced, suspends the professional privilege tax for any year in which the amount of state general fund tax revenue over-collections during the prior fiscal year exceeded $500,000,000. - Amends TCA Title 67, Chapter 4, Part 17.

 

6. SB  1741 *Haile (HB  1835 by *Rudd, Lamberth, Slater, Garrett)

Taxes, Sales- As introduced, allocates 2.83 percent of the sales and use tax collected in the 11 fastest-growing counties to such counties; requires such counties to earmark such revenue for educational facility maintenance and construction and infrastructure. - Amends TCA Title 67, Chapter 6.

 

7. SB  2108 *Haile (HB  1864 by *Faison)

Taxes, Sales- As introduced, reduces the sales tax holiday price threshold for clothing from $100 to $80; increases the sales tax holiday price threshold for shoes from $100 to $150. - Amends TCA Title 67, Chapter 6.

 

8. SB  2520 *Haile (HB  2641 by *Lamberth)

Taxes, Sales- As introduced, authorizes counties and municipalities, by resolution or ordinance of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county or municipality at a rate less than the local option sales tax rate.

 

9. SB 2323 *Yager (HB  2044 by *Fritts, Barrett)

Taxes, Exemption and Credits- As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC).

 

11. SB 2198 *Yarbro, Lamar (HB  2745 by *Clemmons)

Taxes, Franchise- Enacts a tax limitation credit to Tennessee franchise tax on businesses to circumvent any challenges to based on the commerce clause.

 

12. SB  1352 *Hensley (HB  0243 by *Hale, Sherrell)

Taxes, Exemption and Credits- As introduced, exempts the retail sale of food and food ingredients from the sales tax if sold to a person who is 70 years of age or older during the period beginning July 1, 2023, and ending September 30, 2023. - Amends TCA Section 67-6-228 and Title 67, Chapter 6, Part 3.

 

13. SB  1710 *Hensley (HB  1629 by *Cepicky, Terry, Baum, Stevens, Sparks, Capley, Rudd)

Taxes, Privilege- As introduced, requires half of the unencumbered revenue from the recordation tax to be distributed to counties for school debt and school capital projects. - Amends TCA Section 67-4-409.

 

14. SB  1904 *Hensley (HB  2039 by *Butler, Terry)

Taxes- As introduced, authorizes business, excise, and franchise tax credits equal to unreimbursed TennCare costs for eligible healthcare providers that provide healthcare services to TennCare recipients; allows a refund to be issued in lieu of a tax credit on the condition that the refund be used to make a charitable contribution. - Amends TCA Title 67, Chapter 4.

 

10:30 a.m. State & Local Government

 

1. SB  2093 *Johnson, Stevens (HB  1692 by *Lamberth, Cochran, Farmer, Crawford, Davis, Littleton)

Public Records- As introduced, establishes the official policy for the maintenance of records by the department of tourist development. - Amends TCA Title 4, Chapter 3, Part 22 and Title 10, Chapter 7.

 

2. SB  2102 *Johnson (HB  1889 by *Lamberth, Cochran, Hicks T)

General Services, Dept. of- STREAM Act codifies the authority of the commissioner of the Department of General Services to manage all real property for all executive branch agencies and provide additional support services for real property for executive branch agencies. It also authorizes the commissioner to approve financial incentives for the early completion of capital projects, pending approval from the State Building Commission.

 

3. SB  1837 *Johnson (HB  2075 by *Bricken)

Revenue, Dept. of- As introduced, requires the department to, on or before December 31, 2025, procure and implement an electronic lien and title system to be used throughout the state.

 

4. SB  2506 *Johnson (HB  2613 by *McCalmon)

Alcoholic Beverage Commission- creates a new “restricted retail business” alcohol license enabling licensed barbershops, cosmetology shops, and cigar bars to serve alcoholic beverages for on-premises consumption.

 

5. SB  2508 *Johnson (HB  2712 by *Garrett)

Culture and Arts- As introduced, requires, on or before January 1, 2025, the department of revenue to report to the finance, ways and means committees of both houses the total amount of moneys received under law relative to property tax in fiscal years 2023 and 2024 from the sales of tickets, fees, or other charges made for admission to performance venues in this state, and the revenue effect of exempting dues, fees, or other charges made on or for the admission of the public to television, film, radio, or theatrical presentations. - Amends TCA Title 3; Title 4; Title 5; Title 6; Title 7; Title 9; Title 12; Title 13; Title 57; Title 62; Title 66; Title 67 and Title 68.

 

6. SB  2313 *Johnson (HB  2271 by *Slater)

Registers of Deeds- As introduced, requires a register of deeds to consult with a county assessor of property when a quitclaim deed is recorded and send a postcard notification of the recording to the address of the person or entity that paid the property taxes on the property that is the subject of the quitclaim deed for the previous tax year. - Amends TCA Title 8, Chapter 13; Title 35; Title 39, Chapter 17; Title 45; Title 47; Title 66 and Section 67-4-409.

 

7. HJR 0005 *Todd, Sparks, Warner, Zachary, Bricken, Hawk, Lynn, Richey, Garrett, Powers, Capley, Carr, Vital (HJR 0005 Briggs)

Constitutional Conventions- Makes application to Congress for the purpose of calling an Article V convention to propose an amendment to the United States Constitution to set a limit on the number of terms to which a person may be elected as a member of the Congress of the United States.

 

            We have term limits. They’re called elections. 

 

GEN SUB 8. SB 2248 *Stevens (HB  1968 by *Williams, Sexton)

Taxes, Real Property- caption being held for a cap on property tax increases. 

 

Major preemption / state interference. 

 

9. SB  2697 *Southerland (HB  2280 by *Hawk)

Alcoholic Beverages- As introduced, authorizes a special occasion license to be issued in a jurisdiction wherein the sale of alcoholic beverages for consumption on the premises has not been approved with written approval to hold an event by and in such jurisdiction that is signed by the executive officer or chair of the legislative body of such jurisdiction.  - Amends TCA Title 57, Chapter 4.

 

10. SB  2422 *Crowe (HB  2425 by *Hicks T)

Municipal Government- As introduced, requires notices relating to annexation or municipal zoning to be published, posted, or mailed 21 days, rather than 15 days, prior to the public hearing on the annexation or zoning; requires the annexing municipality to provide notice of annexation to property owners whose property is within 200 feet of the territory being annexed; requires signs that inform viewers of the proposed annexation to be posted in and around the area being annexed. 

 

11. SB  2218 *Powers (HB  1902 by *Burkhart)

Taxes, Real Property- As introduced, requires the payment of greenbelt rollback taxes in full at closing when greenbelt property is sold.

 

12. SB2550 by Swann. (*HB2624 by Carr.)

Taxes, Ad Valorem - Amends TCA Title 5; Title 8; Title 13; Title 26 and Title 67. As introduced, grants first priority to property tax liens relative to receiver's liens and other liens established under the Neighborhood Preservation Act and the Tennessee Local Land Bank Program; clarifies that various provisions governing judicial sales do not apply to property tax proceedings; makes various revisions to laws governing property tax liens, delinquent property taxes, and property tax proceedings.

 

13. SB  1196 *Taylor (HB  1335 by *White, Camper)

Taxes, Hotel Motel- As introduced, increases the period that records related to paying the hotel tax must be retained by the operator from three years to four years. - Amends TCA Title 67, Chapter 4.

 

14. SB  2711 *Taylor (HB  2868 by *Vaughan)

Taxes, Hotel Motel- As introduced, authorizes a municipality to change the allocation of revenue, but not its designated use, of a privilege tax upon the privilege of occupancy in a hotel if the tax preexisted July 1, 2021.

 

15. SB  2591 *Taylor (HB  2567 by *White)

Planning, Public- As introduced, makes certain revisions to the Neighborhood Preservation Act. - Amends TCA Title 13, Chapter 6.

 

16. SB 2586 *Taylor (HB  1955 by *Rudd, McCalmon)

Election Laws- As introduced, requires a third-party voter registration organization to register and provide certain information to the coordinator of elections before engaging in a voter registration event or program; prohibits persons and organizations collecting voter registrations from taking certain actions with regard to the voter registrations and provides civil penalties for violations. - Amends TCA Title 2.

 

17. SB  2587 *Taylor (HB  2096 by *Vaughan)

Election Laws- As introduced, authorizes a county election commission to elect by majority vote to enter into the contract, lease, and option agreement with the coordinator of elections for the financing of the purchase of voting machines; clarifies that the county election commission selects the voting machines to be used in a county and is responsible for the destruction of the voting machines once the machines are deemed obsolete. - Amends TCA Title 2 and Title 5.

 

18. SB  2636 *Rose (HB  2845 by *Gant, Bulso, Russell, Fritts, Grills, Travis, Lynn, Moody, Cepicky, Baum, Vital, Ragan, Hulsey, White, Sexton, Lamberth, Littleton, Carringer, Davis, Sherrell, Rudder, Doggett, Eldridge, Slater, Haston, Holsclaw, Gillespie, Howell, Richey, Leatherwood, Alexander, Todd, Garrett, Hawk, Keisling, Johnson C, Barrett, Miller, Mitchell, Capley, Hurt, Hale, Hemmer, Pearson, Camper, Helton-Haynes, Wright, Love, Hill, Williams, Hicks G, Powers, Faison, Towns, Johnson G, Parkinson, Burkhart, Stevens, Kumar, McCalmon, Martin G, Hazlewood, Zachary, Hakeem, Thompson, Behn, Shaw, Chism, McKenzie, Harris, Warner, Marsh)

Beer- As introduced, prohibits a beer permittee from selling at retail refrigerated or cold beer. - Amends TCA Title 38; Title 39; Title 55 and Title 57.

 

20. SB  2245 *Lundberg (HB  2382 by *Crawford)

Campaigns and Campaign Finance- As introduced, authorizes the county administrator of elections to email assessment letters to candidates and political campaign committees for local public office when the administrator discovers that a campaign finance report has not been filed by the candidate or political campaign committee. - Amends TCA Title 2, Chapter 10.

 

21. SB  1784 *Lundberg (HB  1874 by *Crawford)

Emergency Communications Districts- As introduced, requires the board of directors of an emergency communications district to ensure that all calls coming from a blue-light emergency telephone are recorded. 

 

22. SB  2182 *Lundberg (HB  2797 by *Hulsey)

Regional Authorities and Special Districts- As introduced, specifies that the required notice of a public meeting by an industrial development corporation related to the approval of a payment in lieu of taxes for a lessee of the corporation must be published on the website of the corporation.  - Amends TCA Title 5; Title 6; Title 7; Title 13 and Title 48.

 

24. SB 2813 *Reeves (HB  2373 by *Terry)

Open Meetings- As introduced, authorizes a governing body to provide a period of public comment for each item on an agenda for a public meeting or at the end of the agenda for comment collectively on matters germane to the items on the agenda.  - Amends TCA Title 8, Chapter 44.

 

26. SB 2020 *Reeves (HB  1695 by *Alexander, Lamberth, McCalmon, Hicks T, Eldridge, Crawford, Williams)

Autopsies- As introduced, specifies that reports of county medical examiners and autopsy reports of victims of violent crime who are minors are not public documents; allows a parent or legal guardian of a minor victim of a violent crime to consent to the release of the report of the county medical examiner or autopsy report of the minor victim if the parent or legal guardian is not a suspect in the circumstances of the minor's death. 

 

Covenant death records. 

 

27. SB  2261 *Reeves, Hensley, White (HB  2426 by *Hicks T, Cepicky, Rudd, Stevens, Jernigan)

County Government- It increases the initial tax rate cap, from $1.00 per square foot to $1.50 per square foot, on residential property, and authorizes counties to impose such tax rate on commercial properties as well. It authorizes a county to levy a tax if it experiences growth rate of 20 percent or more in population from the 2010 federal census to the 2020 federal census, or between any subsequent federal decennial census or a nine percent growth in population over four consecutive years.

 

County Facilities Privilege Tax for fast-growing counties and no one else. 

 

28. SB  1536 *Bowling (HB  1535 by *Bricken)

Taxes, Real Property- As introduced, provides that whenever Coffee County acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by the property retains such right; further provides that Coffee County will be liable for the payment of such fees and assessments if the county makes actual use of the property purchased at the tax sale. 

 

29. SB  2769 *Bowling (HB  2055 by *Eldridge)

Taxes, Ad Valorem- As introduced, deletes a reference to a repealed statute from the present law governing the deadline by which an action by the county board of equalization during its regular session must be completed and notice of its decision and appeal procedure must be sent. - Amends TCA Title 67.

 

30. SB  2786 *Bowling (HB  2654 by *Chism)

Election Laws- As introduced, requires county election commissions to include on the ballot for the November 2024 election a non-binding question related to the legalization of the sale, possession, and use of medical marijuana; requires the secretary of state to compile the results of the public policy opinion poll and forward the results to the members of the general assembly. 

 

31. SB  2901 *Bailey (HB  2682 by *Doggett, Eldridge)

Pensions and Retirement Benefits- As introduced, reduces from 60 to 30 days the waiting period before a law enforcement officer who is a member of the Tennessee consolidated retirement system may be reemployed after the officer's effective date of retirement.  - Amends TCA Title 8, Chapter 36, Part 8.

 

32. SB  2902 *Bailey (HB  2683 by *Doggett)

Pensions and Retirement Benefits- As introduced, requires the board of trustees for the retirement system to include a certification of the amount of normal contributions, accumulated liability contribution, and cost of living contribution required from an employer for state judges and attorneys general in the board's annual report showing the fiscal transactions of the retirement system. - Amends TCA Title 4, Chapter 24; Title 8, Chapter 34; Title 8, Chapter 35; Title 8, Chapter 36 and Title 8, Chapter 37.

 

33. SB  2897 *Bailey (HB  2677 by *White)

County Officers- As introduced, increases the annual continuing education requirement for county commissioners from seven to eight hours; requires that the training be obtained by CTAS meetings; extends a $600 stipend to county commissioners for completion of annual training requirements. - Amends TCA Title 2; Title 5 and Title 7.

 

34. SB  2926 *Bailey (HB  2950 by *Travis)

Alcoholic Beverage Commission- As introduced, deletes a redundant definition in law relative to intoxicating liquors that defines the commission.

 

35. SB  2898 *Bailey (HB  2642 by *Lamberth)

State Government- As introduced, adds a fire engine converted to a for-hire passenger vehicle as a type of entertainment transportation that may be regulated by a governmental entity. 

 

36. SB  2900 *Bailey (HB  2719 by *Garrett)

Tennessee Housing Development Agency- As introduced, reduces the number of members of the board of directors of the agency required to approve the operation of the financial assistance programs under the Tennessee Housing Development Agency Act from nine to eight. - Amends TCA Title 7, Chapter 53; Title 13; Title 48, Chapter 101, Part 3; Title 56 and Title 67.