HB2047In Committee

Amends TCA Title 67, Chapter 6.

Tennessee HB2047 amends Title 67, Chapter 6 of the Tennessee Code Annotated to allow qualified data centers applying for job tax credits to electronically certify that they have not violated the Worker Adjustment and Retraining Notification (WARN) Act, the Fair Labor Standards Act of 1938, or federal immigration laws within the past 12 months. This bill primarily affects qualified data centers seeking job tax credits in Tennessee. A key provision is the introduction of electronic certification for compliance with these labor and immigration laws.

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Overview

Tennessee HB2047 amends Title 67, Chapter 6 of the Tennessee Code Annotated to allow qualified data centers applying for job tax credits to electronically certify that they have not violated the Worker Adjustment and Retraining Notification (WARN) Act, the Fair Labor Standards Act of 1938, or federal immigration laws within the past 12 months. This bill primarily affects qualified data centers seeking job tax credits in Tennessee. A key provision is the introduction of electronic certification for compliance with these labor and immigration laws.

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Sponsor

McCalmon, Jake

Details
Session

114th General Assembly

Introduced

January 23, 2026

Last Action

April 15, 2026

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Subjects
Taxes, SalesTaxes

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