Amends TCA Title 2.

This bill prohibits a person from contributing, including in-kind contributions, donating, paying, or otherwise transferring money or equipment to the state election commission or the coordinator of elections for purposes of conducting state or local elections in this state. This bill applies this same prohibition to such activity as it relates to a county election commission, local government, administrator, registrar, or other election official for purposes of conducting state or local elections in this state. This bill also requires that a taxpayer-funded audit of an election or election equipment must conform to the United States government accountability office's generally accepted government auditing standards. ON APRIL 14, 2021, THE SENATE ADOPTED AMENDMENTS #1 AND #2 AND PASSED SENATE BILL 1534, AS AMENDED. AMENDMENT #1 rewrites the bill. This amendment provides that: (1) The state election commission, secretary of state, and coordinator of elections: (A) May only accept funding from appropriations of public funds from the United States government, this state, or a county or municipality in this state; (B) Are prohibited from accepting or expending any grant, gift, or funding from private persons, corporations, organizations, or political parties unless such acceptance or expenditure is approved by the speaker of the senate and the speaker of the house of representatives; and (C) May collect and expend fees authorized by law in this state; and (2) The county election commission and the administrator of elections: (A) May only accept funding as described above item (1)(A) above; (B) Are prohibited from accepting or expending any grant, gift, or funding from private persons, corporations, organizations, partnerships, or political parties, unless such acceptance or expenditure is approved by the secretary of state or designee of the secretary of state; and (C) May collect and expend fees authorized by law in this state. This amendment specifies that it does not apply to election information advertising, donation of use of a location for voting purposes, volunteer labor by citizens of Tennessee, pens, sanitizer, or nominal items. AMENDMENT #2 specifies that this bill's prohibitions against election commissions and officials accepting unapproved grants, gifts, and funding from private persons, corporations, organizations, or political parties only applies to grants, gifts, and funding for conducting an election.