Establishes a universal pre-kindergarten program in Tennessee funded by a data transaction privilege tax on digital advertising services.
The Tennessee Universal Pre-K Funding Act establishes a universal pre-kindergarten program in Tennessee, making enrollment in pre-K mandatory for eligible children. The program aims to comprehensively address the educational needs of children, including cognitive, physical, social, and emotional needs. Funding for the program is derived from a data transaction privilege tax on digital advertising services, which is levied at a rate of 9.5% of the assessable base for entities with annual gross revenues of $50 million or more.
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