TennesseeCounties may waive lodging taxes for displaced residents
When a county declares an emergency or faces a state emergency or disaster declaration, it may authorize lodging tax relief for residents displaced from home.
What it does
Counties may waive or reimburse certain lodging taxes for residents displaced by a declared emergency or disaster. A county sets the relief period, which cannot exceed 14 days.
Argument forDisplaced residents could pay less for temporary lodging when a county approves a tax waiver or reimbursement.
Argument againstResidents could face extra steps to prove they qualify, and the county’s relief period cannot exceed 14 days.
More detail
A county may waive or reimburse certain lodging taxes for displaced residents. The resident must live in the county and be displaced from home because of a declared emergency or disaster. Relief may cover hotel occupancy and additional privilege taxes on covered lodging. A county must authorize relief by resolution of its legislative body or by an order from its executive. For taxes collected through short-term rental marketplaces, the county must consult the Department of Revenue; for taxes collected by hotel operators, it must consult the authorized collector. A county must set the relief period, which may include a recovery period immediately after the active emergency and cannot exceed 14 days. A county may reimburse taxes on lodging in an adjoining county only when vacancies are limited within the resident’s county. The law takes effect upon becoming law. Each county must set the relief period, which may include a recovery period immediately after the active emergency and cannot exceed 14 days.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 27Pub. Ch. 979Latest
- May 27Effective date(s) 05/19/2026
- May 19Signed by Governor Bill Lee.Became Law
- May 11Transmitted to Governor for action.To Governor
- May 7Signed by H. SpeakerMajor
- Apr 30Signed by Senate SpeakerMajor
- Apr 29Enrolled and ready for signaturesMinor
- Apr 21Subst. for comp. HB.Major
- Vote recorded FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed. Result: pass.Lower
- Apr 21Am. withdrawn. (Amendment 1 - HA1091)Minor
- Apr 21Passed H., Ayes 84, Nays 0, PNV 0Passed House
- Apr 15Rcvd. from S., held on H. desk.
- Apr 13Senate adopted Amendment (Amendment 1 - SA0891)
- Vote recorded FLOOR VOTE: as Amended Third Consideration 4/13/2026 Passed. Result: pass.Upper
- Apr 13Passed Senate as amended, Ayes 33, Nays 0Passed Senate
- Apr 13Sponsor(s) Added.Minor
- Apr 13Engrossed; ready for transmission to HouseMinor
- Apr 10Placed on Senate Regular Calendar for 4/13/2026
- Mar 25Placed on Senate State and Local Government Committee calendar for 3/25/2026
- Vote recorded SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 1 3/25/2026 Passed. Result: pass.Upper
- Mar 25Placed on Senate State and Local Government Committee calendar for 3/25/2026
- Mar 25Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 0 PNV 1
- Mar 24Action deferred in Senate State and Local Government Committee to 3/25/2026
- Mar 18Placed on Senate State and Local Government Committee calendar for 3/24/2026
- Mar 17Action deferred in Senate State and Local Government Committee to 3/24/2026
- Mar 11Placed on Senate State and Local Government Committee calendar for 3/17/2026
- Feb 5Passed on Second Consideration, refer to Senate State and Local Government CommitteeMinor
- Feb 2Filed for introductionMinor
- Feb 2Introduced, Passed on First ConsiderationIntroduced
Emergency ManagementTaxes & Budget