HB2639Signed

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Tennessee HB2639 proposes to levy a severance tax on clay, titanium, and other minerals not currently taxed in the state, contingent upon local approval. The bill affects counties that choose to implement the tax, with the revenue generated designated exclusively for the construction, maintenance, and repair of the county road system. Key provisions include the specification of taxable minerals and the allocation of tax revenue for local infrastructure purposes.

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Overview

Tennessee HB2639 proposes to levy a severance tax on clay, titanium, and other minerals not currently taxed in the state, contingent upon local approval. The bill affects counties that choose to implement the tax, with the revenue generated designated exclusively for the construction, maintenance, and repair of the county road system. Key provisions include the specification of taxable minerals and the allocation of tax revenue for local infrastructure purposes.

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Sponsor

Darby, Tandy

Details
Session

114th General Assembly

Introduced

February 18, 2026

Last Action

May 1, 2026

Pr. Ch. 47

Subjects
Henry County

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