SB0211Enacted

Amends TCA Title 67, Chapter 6.

Tennessee SB0211 establishes a special allocation of state and local sales tax revenue for a stadium in Hamilton County, provided it meets specific criteria related to hosting intercollegiate football, international and high school soccer, and local events. The bill mandates that the designated governing entity of the stadium reimburse the state for reallocating these tax revenues, which can only be used for funding capital projects and operational expenses associated with the stadium. This allocation will continue until the debt service is retired or until July 1, 2055, whichever occurs first.

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Overview

Tennessee SB0211 establishes a special allocation of state and local sales tax revenue for a stadium in Hamilton County, provided it meets specific criteria related to hosting intercollegiate football, international and high school soccer, and local events. The bill mandates that the designated governing entity of the stadium reimburse the state for reallocating these tax revenues, which can only be used for funding capital projects and operational expenses associated with the stadium. This allocation will continue until the debt service is retired or until July 1, 2055, whichever occurs first.

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Sponsor

Watson, Bo

Details
Session

114th General Assembly

Introduced

January 16, 2025

Last Action

May 14, 2026

Comp. became Pub. Ch. 927

Subjects
Taxes, SalesRevenue, Dept. ofHamilton County

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SB0211: Amends TCA Title 67, Chapter 6. | LegisGo