AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to tax revenue.

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Plain-English Summary

As introduced, 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.

Source: OpenStates · fetched April 22, 2026

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