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.

Looking ahead

No hearings or votes scheduled.

History

1. 2026
   1. May 27Comp. became Pub. Ch. 1034Latest
   2. Apr 24Sponsor(s) Added.Minor
   3. Apr 23Companion House Bill substitutedMajor
   4. Apr 22Senate Reset on calendar for 4/23/2026
   5. Apr 22Placed on Senate Regular Calendar for 4/23/2026
   6. Apr 21Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
      • Vote recorded SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 4/21/2026 Passed. Result: pass.Upper
   7. Apr 21Placed on Senate Regular Calendar for 4/22/2026
   8. Apr 20Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
   9. Apr 14Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
   10. Apr 14Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
   11. Mar 17Refer to Senate F,W&M Committee w/ positive recommendation, as amended
   12. Mar 10Placed on Senate FW&M Revenue Subcommittee calendar for 3/17/2026
   13. Feb 24Refer to Senate F,W&M Revenue Subcommittee
   14. Feb 5Passed on Second Consideration, refer to Senate Finance, Ways, and Means CommitteeMinor
   15. Feb 2Filed for introductionMinor
   16. Feb 2Introduced, Passed on First ConsiderationIntroduced