AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to qualified data centers.
- Introduced Jan 31, 2024
- In committee Feb 5, 2024
- Withdrawn
- Passed the House
- To the governor
- Became law
What it does
The legislature's own summary of the bill, or its official long title.
Taxes, Sales - As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102.
Every action
16 steps, oldest first, as the legislature records them.
Show the 8 earlier steps
- SenateFiled for introduction
- SenateIntroduced, Passed on First Consideration
- CommitteePassed on Second Consideration, refer to Senate Finance, Ways, and Means Committee · Senate Finance, Ways and Means Committee
- SenateRefer to Senate F,W&M Revenue Subcommittee
- SenatePlaced on Senate FW&M Revenue Subcommittee calendar for 2/27/2024
- CommitteeRefer to Senate Finance, Ways & Means Committee w/ recommendation, as amended · Senate Finance, Ways and Means Committee
- CommitteePlaced on Senate Finance, Ways, and Means Committee calendar for 3/19/2024 · Senate Finance, Ways and Means Committee
- SenateAction deferred in Senate Finance, Ways, and Means Committee to 3/26/2024
- CommitteePlaced on Senate Finance, Ways, and Means Committee calendar for 3/26/2024 · Senate Finance, Ways and Means Committee
- SenateAction deferred in Senate Finance, Ways, and Means Committee to 4/2/2024
- CommitteePlaced on Senate Finance, Ways, and Means Committee calendar for 4/2/2024 · Senate Finance, Ways and Means Committee
- CommitteeRecommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 · Senate Calendar Committee
- SenateSponsor(s) Added.
- SenatePlaced on Senate Regular Calendar for 4/11/2024
- SenateCompanion House Bill substituted
- GovernorComp. became Pub. Ch. 886
Roll calls
1 recorded vote: 0 on the floor, 1 in committee. Each shows how every member voted.
Committee votes
| Date | Where | Question | Result |
|---|---|---|---|
| Apr 2, 2024 | Senate Finance, Ways and Means Committee | Finance, Ways and Means Committee: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 | Passed 11–0 |
Sponsors
The member who introduced it, joined by 1 cosponsor: 1 Republican.
- BT Brent TaylorR Primary sponsor · District 31
All 1 cosponsor
From Tennessee's official records (wapp.capitol.tn.gov), checked Nov 3, 2026. Text links go to the official versions; LegiList does not copy bill text.