---
type: "Bill"
title: "Taxes, Exemption and Credits - As enacted, authorizes tax credits for privilege and excise taxes equal to 75 percent of the purchase price of brownfield property purchased in a tier 3 or tier 4 enhancement county for the purpose of a qualified development project; makes other revisions regarding tax credits for brownfield properties. - Amends TCA Section 67-4-2009."
description: "Taxes, Exemption and Credits - As enacted, authorizes tax credits for privilege and excise taxes equal to 75 percent of the purchase price of brownfield property purchased in a tier 3 or tier 4 enhancement county for the purpose of a qualified development project; makes other revisions regarding tax credits for brownfield properties. - Amends TCA Section 67-4-2009."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "SB 2158"
citation: "Tennessee SB 2158 (111)"
classification: ["bill"]
subjects: ["Taxes", "Exemption and Credits"]
status: "enacted"
primary_sponsors: ["Johnson", "Lamberth"]
version_count: 1
action_count: 35
vote_count: 6
first_action: "2020-02-03"
last_action: "2020-03-26"
source: "openstates"
source_identifier: "ocd-bill/c9e52593-763c-4760-b465-4e8efdf5da26"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2158&GA=111"
source_hash: "feb126eb57afa7ffade67e7032017f4c4103e29fd7cd870a585a35b1a288381f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 2158 (111) — Taxes, Exemption and Credits - As enacted, authorizes tax credits for privilege and excise taxes equal to 75 percent of the purchase price of brownfield property purchased in a tier 3 or tier 4 enhancement county for the purpose of a qualified development project; makes other revisions regarding tax credits for brownfield properties. - Amends TCA Section 67-4-2009.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/SB2158.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 2/25/2020 Passed (1) — **10–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/12/2020 Passed (1) — **95–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 2/19/2020 (4) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/3/2020 (3) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/12/2020 3/5/2020 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Motion to Adopt 2/27/2020 Passed — **32–0** (pass) · upper

## Sponsors

- Johnson — primary (person)
- Lamberth — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-02-03** Filed for introduction `reading-1, introduction`
- **2020-02-03** Filed for introduction `reading-1, introduction`
- **2020-02-05** Intro., P1C. `introduction`
- **2020-02-06** Introduced, Passed on First Consideration `introduction`
- **2020-02-06** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2020-02-10** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2020-02-10** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2020-02-11** Placed on Senate FW&M Revenue Subcommittee calendar for 2/18/2020
- **2020-02-11** Refer to Senate F,W&M Revenue Subcommittee
- **2020-02-12** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/19/2020
- **2020-02-18** Placed on Senate Finance, Ways, and Means Committee calendar for 2/25/2020
- **2020-02-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2020-02-19** Placed on cal. Finance, Ways, and Means Committee for 2/25/2020
- **2020-02-19** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2020-02-25** Placed on Senate Consent Calendar 2 for 2/27/2020
- **2020-02-25** Recommended for passage, refer to Senate Calendar Committee
- **2020-02-26** Placed on cal. Finance, Ways, and Means Committee for 3/3/2020
- **2020-02-26** Action def. in Finance, Ways, and Means Committee to 3/3/2020
- **2020-02-27** Engrossed; ready for transmission to House
- **2020-02-27** Passed Senate, Ayes 32, Nays 0 `passage`
- **2020-03-02** Rcvd. from S., held on H. desk.
- **2020-03-03** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2020-03-04** Placed on cal. Calendar & Rules Committee for 3/5/2020
- **2020-03-05** H. Placed on Regular Calendar for 3/12/2020
- **2020-03-12** Passed H., Ayes 95, Nays 0, PNV 0 `passage`
- **2020-03-12** Subst. for comp. HB.
- **2020-03-12** Comp. SB subst.
- **2020-03-13** Enrolled and ready for signatures
- **2020-03-16** Signed by H. Speaker
- **2020-03-16** Signed by Senate Speaker
- **2020-03-17** Transmitted to Governor for action.
- **2020-03-20** Signed by Governor. `executive-signature`
- **2020-03-26** Pub. Ch. 606
- **2020-03-26** Effective date(s) 07/01/2020
- **2020-03-26** Comp. became Pub. Ch. 606

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c9e52593-763c-4760-b465-4e8efdf5da26`. Confidence: reported (aggregated from official Tennessee legislature records).