SB2520

AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 49 and Title 67, relative to revenues from sports gaming.

Introduced·2/2/26
Draft Text

Tennessee SB2520 amends the privilege tax on sports gaming and allocates a portion of the tax to youth programs.

Tennessee SB2520 revises the privilege tax on sports gaming, reducing it from eighty percent to seventy-eight percent. It also mandates that two percent of the collected tax be allocated to the state treasurer for distribution to rural and urban at-risk youth programs. The Department of Economic and Community Development will oversee the administration and distribution of these funds. The changes take effect July 1, 2026.

Included in complete analysis

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

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Where it stands

Current
State and Local Government Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Feb 5

Senate

Passed on Second Consideration, refer to Senate State and Local Government Committee

Feb 2

Senate

Filed for introduction

Feb 2

Senate

Introduced, Passed on First Consideration