SB0036

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to exemption from taxes for child care agencies.

Introduced·1/6/25

SB0036 amends Tennessee tax laws to exempt child care agencies from taxes and allocates specific tax revenue for these agencies.

SB0036 amends Tennessee tax laws to exempt child care agencies from taxes. It adds a new subdivision to the tax code for child care agencies and removes outdated references. The bill also specifies that revenue from the increase in the sales and use tax rate will not be distributed to counties and municipalities for child care services. Instead, this revenue will continue to be allocated as previously defined.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance, Ways and Means Committee
Next
Committee decision

Sponsors

DD
2
0
Democratic CaucusRepublican Caucus

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Jan 13

1:30 PM

Senate Finance, Ways And Means Hearing

History

Apr 20

Senate

Assigned to General Subcommittee of Senate Finance, Ways and Means Committee

Apr 16

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026