HB0397Enacted

Amends TCA Title 67, Chapter 6.

Tennessee HB0397 proposes a special allocation of state and local sales tax revenue to a stadium in Hamilton County, contingent upon the stadium hosting NCAA Division I FCS football games, international and high school soccer events, and local/regional activities. The bill stipulates that the allocated funds, derived from event admissions and related sales, must be used exclusively for capital projects and operational expenses of the stadium, with allocations continuing until the debt service is retired or until July 1, 2055, whichever comes first. The governing entity of the stadium is required to reimburse the state for the costs associated with reallocating the tax revenue.

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Overview

Tennessee HB0397 proposes a special allocation of state and local sales tax revenue to a stadium in Hamilton County, contingent upon the stadium hosting NCAA Division I FCS football games, international and high school soccer events, and local/regional activities. The bill stipulates that the allocated funds, derived from event admissions and related sales, must be used exclusively for capital projects and operational expenses of the stadium, with allocations continuing until the debt service is retired or until July 1, 2055, whichever comes first. The governing entity of the stadium is required to reimburse the state for the costs associated with reallocating the tax revenue.

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Sponsor

Vital, Greg

Details
Session

114th General Assembly

Introduced

January 28, 2025

Last Action

May 14, 2026

Pub. Ch. 927

Subjects
Taxes, SalesRevenue, Dept. ofHamilton County

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