---
type: "Bill"
title: "Taxes, Sales - As enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Basketball Association franchises until June 30, 2059. - Amends TCA Title 67."
description: "Taxes, Sales - As enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Basketball Association franchises until June 30, 2059. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "HB 1085"
citation: "Tennessee HB 1085 (113)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Gillespie"]
version_count: 3
action_count: 35
vote_count: 5
first_action: "2023-01-31"
last_action: "2023-05-19"
source: "openstates"
source_identifier: "ocd-bill/359d2352-756c-43d5-88f9-279f978cf4a9"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB1085&GA=113"
source_hash: "dce884481fd1e05749df5808df2ab3a351e70c4b5fdb9d490f85c204fe4a0d35"
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 HB 1085 (113) — Taxes, Sales - As enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Basketball Association franchises until June 30, 2059. - Amends TCA Title 67.

## Version chain

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

1. **Amendment HA0465** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0465.pdf)
2. **Amendment SA0492** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0492.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/HB1085.pdf)

## Votes

- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/20/2023 4/18/2023 (2) — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/18/2023 (4) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/18/2023 (3) — **0–0** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2023 Passed (1) — **78–11** (pass) · lower
- FLOOR VOTE: Third Consideration 4/21/2023 Passed (1) — **29–0** (pass) · upper

## Sponsors

- Gillespie — primary (person)

## Timeline

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

- **2023-01-31** Filed for introduction `filing`
- **2023-02-01** Intro., P1C. `introduction`
- **2023-02-02** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2023-02-07** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2023-02-22** Sponsor change. `sponsorship`
- **2023-03-08** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/15/2023
- **2023-03-15** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/22/2023
- **2023-03-15** Sponsor(s) Added. `sponsorship`
- **2023-03-15** Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/22/2023
- **2023-03-22** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/29/2023
- **2023-03-22** Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/29/2023
- **2023-03-29** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/5/2023
- **2023-03-29** Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/5/2023
- **2023-04-05** Placed behind the budget
- **2023-04-12** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/18/2023
- **2023-04-18** H. Placed on Regular Calendar for 4/20/2023
- **2023-04-18** Placed on cal. Calendar & Rules Committee for 4/18/2023
- **2023-04-18** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2023-04-18** Placed on cal. Finance, Ways, and Means Committee for 4/18/2023
- **2023-04-18** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2023-04-21** Passed Senate, Ayes 29, Nays 0 `passage`
- **2023-04-21** Amendment withdrawn. (Amendment 1 - SA0492)
- **2023-04-21** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2023-04-21** Received from House, Passed on First Consideration `introduction`
- **2023-04-21** Engrossed; ready for transmission to Sen. `receipt`
- **2023-04-21** Passed H., as am., Ayes 78, Nays 11, PNV 2 `passage`
- **2023-04-21** Sponsor(s) Added. `sponsorship`
- **2023-04-21** H. adopted am. (Amendment 1 - HA0465) `amendment-passage`
- **2023-05-01** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2023-05-02** Signed by H. Speaker `passage`
- **2023-05-03** Signed by Senate Speaker `passage`
- **2023-05-05** Transmitted to Governor for his action. `executive-receipt`
- **2023-05-11** Signed by Governor. `executive-signature`
- **2023-05-19** Effective date(s) 07/01/2023
- **2023-05-19** Pub. Ch. 405

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/359d2352-756c-43d5-88f9-279f978cf4a9`. Confidence: reported (aggregated from official Tennessee legislature records).