SB0270Failed

Amends TCA Title 4, Chapter 51; Title 49 and Title 67.

Tennessee SB0270 mandates that local educational agencies (LEAs) establish pre-K programs to serve all eligible children, defined as those who are four years old by August 15, and requires a lottery system for enrollment if applications exceed available spots. The bill also introduces a 9.5% data transaction privilege tax on digital advertising revenues of $50 million or more, with proceeds allocated to fund universal pre-K programs. Key changes include the removal of provisions for LEAs to apply for funding and the establishment of a universal pre-K fund to support the program's implementation.

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Overview

Tennessee SB0270 mandates that local educational agencies (LEAs) establish pre-K programs to serve all eligible children, defined as those who are four years old by August 15, and requires a lottery system for enrollment if applications exceed available spots. The bill also introduces a 9.5% data transaction privilege tax on digital advertising revenues of $50 million or more, with proceeds allocated to fund universal pre-K programs. Key changes include the removal of provisions for LEAs to apply for funding and the establishment of a universal pre-K fund to support the program's implementation.

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Sponsor

Oliver, Charlane

Details
Session

114th General Assembly

Introduced

January 23, 2025

Last Action

March 26, 2025

Failed in Senate Education Committee

Subjects
EducationTitles, ShortTaxes, Privilege

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