Tennessee House Bill HB2187

Tennessee 2025-2026 Regular Session

• Introduced: 2/2/26
• Refer: 2/5/26
• Refer: 3/3/26
• Refer: 3/10/26
• Refer: 3/16/26
• Chaptered: 5/5/26
• Passed: 5/5/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations.

Summary

HB2187 creates Tennessee’s “Federal Tax Credit Scholarship Act” and directs the state Department of Education to participate in a new federal tax credit program for individuals who make qualified contributions to scholarship granting organizations. The bill requires the department to certify and publish a list of in-state scholarship granting organizations that meet federal requirements, submit that list to the U.S. Treasury, and comply with any related federal rules and guidance. It also authorizes the department to adopt rules and coordinate with other state agencies, including the Department of Revenue, to administer the program. Under the bill, qualifying scholarship granting organizations on the state list may provide scholarships for qualified elementary and secondary education expenses, including home school expenses, to the extent allowed by federal law. The bill is tied to federal tax credit provisions in the Internal Revenue Code and is designed to position Tennessee to participate in the program for taxable years beginning after December 31, 2026. The act takes effect immediately upon becoming law.

Impact

The bill adds a new part to Tennessee Code Annotated Title 49 and gives the Department of Education new administrative duties related to certifying scholarship granting organizations, maintaining a public list, and coordinating with federal and state tax authorities. It also authorizes rulemaking under the Uniform Administrative Procedures Act and may indirectly affect the Department of Revenue through interagency agreements. For families and donors, the bill expands access to scholarship funding for K-12 education expenses, including homeschooling costs, subject to federal eligibility rules.

Sentiment

The available voting history shows strong support and no recorded opposition in committee, with unanimous or near-unanimous votes at each stage listed: 8-0 in the House K-12 Subcommittee, 18-0 in the House Education Committee, and 13-0 in the House Government Operations Committee. The bill appears to have been treated as a broadly acceptable education and tax-credit measure, with no committee transcript concerns provided in the record. Overall sentiment in the available materials is favorable and noncontroversial.

Contention

No specific points of contention are documented in the provided materials, and all recorded committee votes were unanimous. The main policy issue implicit in the bill is the state’s role in facilitating a federal tax credit for private scholarship organizations, which can raise broader debates about school choice, private-school support, and homeschooling funding. However, no member objections, amendments, or opposing arguments are included in the record provided.