Tennessee Senate Bill SB2629

Tennessee 2025-2026 Regular Session

• Introduced: 2/2/26

Caption

AN ACT to amend Tennessee Code Annotated, Section 67-6-303, relative to military service members.

Summary

SB2629 amends Tennessee Code Annotated § 67-6-303 to add a new category of military service member for purposes of the statute. The bill covers a member of a uniformed service on active military duty who is a Tennessee resident and who is stationed outside Tennessee under orders from the member’s branch of service. Although the bill text is brief, its purpose is to extend an existing state tax-related provision to protect or benefit Tennessee residents serving on active duty away from the state. The amendment takes effect July 1, 2026.

Impact

The bill would change Tennessee tax law by adding out-of-state stationed active-duty uniformed service members who are Tennessee residents to the list of persons covered under § 67-6-303. This would affect how the statute applies to military personnel and could alter their eligibility for the related tax treatment or exemption provided by that section, while leaving the rest of the statute unchanged.

Sentiment

The available voting history suggests strong support for the bill. The Transportation and Safety Committee recommended passage unanimously, with 8 yeas and 0 nays, and there is no recorded committee transcript indicating opposition or controversy. Overall, the bill appears to have been viewed favorably as a targeted benefit for Tennessee military families.

Contention

There is little evidence of substantive contention in the available record. Because the bill is narrowly focused on Tennessee residents in active military service who are stationed out of state, any concerns would likely center on the scope of the tax benefit and its fiscal impact rather than on the policy goal itself. No specific objections from legislators or stakeholders are included in the provided materials.