---
type: "Bill"
title: "Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010."
description: "Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 1924"
citation: "Tennessee SB 1924 (110)"
classification: ["bill"]
subjects: ["Utilities", "Utility Districts"]
status: "enacted"
primary_sponsors: ["Hazlewood", "Lundberg"]
version_count: 1
action_count: 30
vote_count: 3
first_action: "2018-01-29"
last_action: "2018-04-11"
source: "openstates"
source_identifier: "ocd-bill/9c86fcd6-f9db-474c-afb3-091b7b6c9604"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1924&GA=110"
source_hash: "826d70b66fe033d1fc6020909daf26cc96a00e225381171f0011f0604ce6a5ac"
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 1924 (110) — Utilities, Utility Districts - As enacted, clarifies that for the audited financial reports of certain self-sufficient utilities, non-cash charges arising from changes to or the implementation of pension and other post-employment benefit standards promulgated by the GASB are excluded when determining a change in net position. - Amends TCA Section 7-82-401 and Section 68-221-1010.

## 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/110/Bill/SB1924.pdf)

## Votes

- FLOOR VOTE: Motion to Adopt 3/19/2018 PASSED (1) — **32–0** (fail) · upper
- FLOOR VOTE: PASSAGE ON THIRD CONSIDERATION 3/26/2018 PASSED (1) — **91–0** (fail) · lower
- SENATE STATE AND LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/13/2018 — **9–0** (pass) · upper

## Sponsors

- Hazlewood — primary (person)
- Lundberg — primary (person)

## Timeline

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

- **2018-01-29** Filed for introduction `introduction, reading-1`
- **2018-01-31** Introduced, Passed on First Consideration `introduction`
- **2018-01-31** Filed for intro. `introduction, reading-1`
- **2018-02-01** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2018-02-01** Intro., P1C. `introduction`
- **2018-02-05** Assigned to s/c Business and Utilities Subcommittee `referral-committee`
- **2018-02-05** P2C, ref. to Business and Utilities Committee `referral-committee`
- **2018-02-21** Placed on s/c cal Business and Utilities Subcommittee for 2/27/2018
- **2018-02-27** Rec. for pass by s/c ref. to Business and Utilities Committee `committee-passage-favorable`
- **2018-02-28** Placed on cal. Business and Utilities Committee for 3/7/2018
- **2018-03-07** Placed on Senate State and Local Government Committee calendar for 3/13/2018
- **2018-03-07** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2018-03-13** Recommended for passage, refer to Senate Calendar Committee
- **2018-03-16** Placed on Senate Consent Calendar 2 calendar for 3/19/2018
- **2018-03-19** Passed Senate, Ayes 32, Nays 0 `passage`
- **2018-03-20** Engrossed; ready for transmission to House
- **2018-03-21** Placed on cal. Calendar & Rules Committee for 3/22/2018
- **2018-03-22** Rcvd. from S., held on H. desk.
- **2018-03-22** H. Placed on Regular Calendar for 3/26/2018
- **2018-03-26** Passed H., Ayes 91, Nays 0, PNV 0 `passage`
- **2018-03-26** Subst. for comp. HB.
- **2018-03-26** Comp. SB subst.
- **2018-03-27** Enrolled and ready for signatures
- **2018-03-28** Signed by Senate Speaker
- **2018-03-29** Signed by H. Speaker
- **2018-04-02** Transmitted to Governor for action.
- **2018-04-09** Signed by Governor. `executive-signature`
- **2018-04-11** Pub. Ch. 646
- **2018-04-11** Effective date(s) 04/09/2018
- **2018-04-11** Comp. became Pub. Ch. 646

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9c86fcd6-f9db-474c-afb3-091b7b6c9604`. Confidence: reported (aggregated from official Tennessee legislature records).