Tennessee · 114

SB 2633

Taxes - As enacted, adds to the definition of a "qualified public use facility" as used in the Local Tourism Development Zone Business Tax Act a mixed-use development containing a performance venue with a seating capacity of at least 2,500; authorizes a municipality or public authority that has financed a qualified public use facility within a tourism development zone and that qualifies for an allocation of sales tax revenue from within that zone under the Convention Center and Tourism Development Financing Act of 1998 and under other provisions of sales tax law to use the revenue for purposes authorized in the act or other law. - Amends TCA Title 7 and Title 67.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Tennessee SB 2633 amends the Local Tourism Development Zone Business Tax Act to include mixed-use developments with performance venues seating at least 2,500 in the definition of a 'qualified public use facility.' The bill authorizes municipalities or public authorities that financed such facilities within a tourism development zone to use allocated sales tax revenue for purposes permitted under the Convention Center and Tourism Development Financing Act of 1998 and other applicable laws.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors

Roll-call votes on this bill

QuestionChamberResultYeaNayOtherDateSource
SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with… upper pass 0 0 0 Apr 21, 2026 Open States bulk CSV (bills/votes) CC0-1.0