---
type: "Bill"
title: "Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67."
description: "Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "HB 878"
citation: "Tennessee HB 878 (114)"
classification: ["bill"]
subjects: ["Privilege", "Taxes"]
status: "enacted"
primary_sponsors: ["Stinnett"]
version_count: 3
action_count: 27
vote_count: 5
first_action: "2025-02-04"
last_action: "2026-04-27"
source: "openstates"
source_identifier: "ocd-bill/00b1f5c2-7e64-4d3d-9e2c-99c58f817acb"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=HB0878&ga=114"
source_hash: "80e0916a564cf8d39b381ee62a531217d79727468f82484df4dbc9943ca589d0"
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 878 (114) — Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67.

## Version chain

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

1. **Amendment HA0694** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/HA0694.pdf)
2. **Amendment SA0760** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Amend/SA0760.pdf)
3. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/HB0878.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/23/2026 Passed (1) — **86–2** (pass) · lower
- FLOOR VOTE: Third Consideration 3/26/2026 Passed — **32–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/17/2026 Passed (3) — **26–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 3/11/2026 Passed (4) — **10–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/23/2026 3/19/2026 (2) — **0–0** (fail) · lower

## Sponsors

- Stinnett — primary (person)

## Timeline

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

- **2025-02-04** Filed for introduction `filing`
- **2025-02-05** Intro., P1C. `introduction`
- **2025-02-06** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2025-02-10** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2026-02-25** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026
- **2026-03-04** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
- **2026-03-04** Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026
- **2026-03-11** Placed on cal. Finance, Ways, and Means Committee for 3/17/2026
- **2026-03-11** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2026-03-17** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2026-03-18** Placed on cal. Calendar & Rules Committee for 3/19/2026
- **2026-03-19** H. Placed on Regular Calendar for 3/23/2026
- **2026-03-19** Sponsor(s) Added. `sponsorship`
- **2026-03-23** Passed H., as am., Ayes 86, Nays 2, PNV 1 `passage`
- **2026-03-23** H. adopted am. (Amendment 1 - HA0694) `amendment-passage`
- **2026-03-24** Engrossed; ready for transmission to Sen. `receipt`
- **2026-03-26** Passed Senate, Ayes 32, Nays 0, PNV 1 `passage`
- **2026-03-26** Amendment withdrawn. (Amendment 1 - SA0760)
- **2026-03-26** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2026-03-26** Received from House, Passed on First Consideration `introduction`
- **2026-03-27** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2026-04-01** Signed by Senate Speaker `passage`
- **2026-04-01** Signed by H. Speaker `passage`
- **2026-04-07** Transmitted to Governor for his action. `executive-receipt`
- **2026-04-16** Signed by Governor. `executive-signature`
- **2026-04-27** Effective date(s) 07/01/2026
- **2026-04-27** Pub. Ch. 743

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/00b1f5c2-7e64-4d3d-9e2c-99c58f817acb`. Confidence: reported (aggregated from official Tennessee legislature records).