HB2496Enacted

Amends TCA Title 7 and Title 67.

Tennessee HB2496 amends the definition of a "qualified public use facility" under the Local Tourism Development Zone Business Tax Act to include mixed-use developments with a performance venue seating at least 2,500. The bill allows municipalities or public authorities that have financed such facilities within a tourism development zone to allocate sales tax revenue for authorized purposes under the Convention Center and Tourism Development Financing Act of 1998 and other relevant sales tax laws. Key provisions include the expanded definition of qualified facilities and the authorization for revenue use.

What moved, what's on next week's agenda, new filings — every Monday, from the public record, free.

No account. Unsubscribe in one click.

Overview

Tennessee HB2496 amends the definition of a "qualified public use facility" under the Local Tourism Development Zone Business Tax Act to include mixed-use developments with a performance venue seating at least 2,500. The bill allows municipalities or public authorities that have financed such facilities within a tourism development zone to allocate sales tax revenue for authorized purposes under the Convention Center and Tourism Development Financing Act of 1998 and other relevant sales tax laws. Key provisions include the expanded definition of qualified facilities and the authorization for revenue use.

Track Tennessee Legislation Like a Pro

Join hundreds of professionals using LegisGo to stay ahead of legislative changes.

Instant Alerts

Get notified when bills you track move through the legislature

AI Summaries

Understand complex legislation in seconds with AI-powered analysis

Full Access

All 132 legislators, committee schedules, and voting records

Sponsor

Farmer, Andrew

Details
Session

114th General Assembly

Introduced

February 3, 2026

Last Action

May 27, 2026

Pub. Ch. 1034

Subjects
TaxesTaxes, SalesTaxes, PrivilegeLocal Government, General

Want to track this bill? Get instant alerts and AI-powered insights.