Tennessee legislation · 114th General Assembly

Tennessee HB2119: AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, relative to tourism.

Status: Chaptered, May 27, 2026

Fiscal Summary NOT SIGNIFICANT Bill Summary ON APRIL 15, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2283, AS AMENDED. AMENDMENT #1 rewrites this bill to require that hotel tax revenue received by a municipality that is used to fund a destination marketing entity engaged in tourism promotion on behalf of the municipality must be released to the destination marketing entity no later than 120 days after the municipality approves its final budget. This amendment defines "destination marketing organization" to mean a nonprofit entity or government unit that: (1) Is responsible for attracting tourists through tourism promotion or tourism development efforts on behalf of one or more municipalities; (2) Operates on a year-round basis; and (3) Utilizes a dedicated tourism marketing budget supported by a consistent funding source. ON APRIL 21, 2026, THE HOUSE SUBSTITUTED SENATE BILL 2283 FOR HOUSE BILL 2119, ADOPTED AMENDMENT #1, AND PASSED SENATE BILL 2283, AS AMENDED. AMENDMENT #1 defines "revenue," as used in the bill, to include all interest that accrued to the principal revenue during the period in which the municipality maintained the principal revenue in a municipal account or fund. ON APRIL 22, 2026, THE SENATE NON-CONCURRED IN HOUSE AMENDMENT #1. ON APRIL 22, 2026, THE HOUSE REFUSED TO RECEDE IN ITS ACTIONS IN ADOPTING HOUSE AMENDMENT #1.