---
type: "Bill"
title: "Taxes, Sales - As enacted, revises provision governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties by clarifying that a county bordering three such distressed counties for purposes of the allocation must have bordered at least three such counties in three fiscal years since fiscal year 2016-2017, if certain requirements met. - Amends TCA Title 67, Chapter 6."
description: "Taxes, Sales - As enacted, revises provision governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties by clarifying that a county bordering three such distressed counties for purposes of the allocation must have bordered at least three such counties in three fiscal years since fiscal year 2016-2017, if certain requirements met. - Amends TCA Title 67, Chapter 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1586"
citation: "Tennessee SB 1586 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Bailey", "Keisling"]
version_count: 3
action_count: 38
vote_count: 6
first_action: "2021-02-10"
last_action: "2021-06-02"
source: "openstates"
source_identifier: "ocd-bill/621345f4-92d9-493f-ad7b-c87a643781ca"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1586&GA=112"
source_hash: "79abd05226a997db03613c5a5c461c5e963b360dc36ea7acf3ec49441c991d6a"
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 1586 (112) — Taxes, Sales - As enacted, revises provision governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties by clarifying that a county bordering three such distressed counties for purposes of the allocation must have bordered at least three such counties in three fiscal years since fiscal year 2016-2017, if certain requirements met. - Amends TCA Title 67, Chapter 6.

## Version chain

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

1. **Amendment HA0023** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0023.pdf)
2. **Amendment SA0399** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0399.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1586.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 4/20/2021 Passed (2) — **11–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/3/2021 (3) — **0–0** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/25/2021 Passed (1) — **89–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/9/2021 — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/25/2021 3/18/2021 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Third Consideration 5/3/2021 Passed (1) — **32–0** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Keisling — primary (person)

## Timeline

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

- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Filed for introduction `introduction, reading-1`
- **2021-02-11** Intro., P1C. `introduction`
- **2021-02-22** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-22** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-22** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-02-24** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/3/2021
- **2021-03-03** Placed on cal. Finance, Ways, and Means Committee for 3/9/2021
- **2021-03-03** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-09** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2021-03-16** Placed on Senate FW&M Revenue Subcommittee calendar for 3/23/2021
- **2021-03-17** Placed on cal. Calendar & Rules Committee for 3/18/2021
- **2021-03-18** H. Placed on Regular Calendar for 3/25/2021
- **2021-03-23** Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended `committee-passage-favorable`
- **2021-03-25** Engrossed; ready for transmission to Sen.
- **2021-03-25** Passed H., as am., Ayes 89, Nays 0, PNV 1 `passage`
- **2021-03-25** H. adopted am. (Amendment 1 - HA0023) `amendment-passage`
- **2021-03-25** Sponsor(s) Added.
- **2021-03-29** Received from House, Passed on First Consideration `introduction`
- **2021-04-14** Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2021
- **2021-04-20** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2021-04-26** Placed on Senate Regular Calendar for 4/28/2021
- **2021-04-28** Senate Reset on calendar 5/3/21
- **2021-04-29** Placed on Senate Regular Calendar for 5/3/2021
- **2021-05-03** Companion House Bill substituted
- **2021-05-03** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-05-03** Amendment withdrawn. (Amendment 1 - SA0399)
- **2021-05-03** Senate substituted House Bill for companion Senate Bill.
- **2021-05-06** Enrolled; ready for sig. of H. Speaker.
- **2021-05-11** Signed by H. Speaker
- **2021-05-13** Signed by Senate Speaker
- **2021-05-14** Transmitted to Governor for his action. `executive-receipt`
- **2021-05-26** Signed by Governor. `executive-signature`
- **2021-06-02** Comp. became Pub. Ch. 561
- **2021-06-02** Effective date(s) 05/26/2021
- **2021-06-02** Pub. Ch. 561

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/621345f4-92d9-493f-ad7b-c87a643781ca`. Confidence: reported (aggregated from official Tennessee legislature records).