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---
type: "Bill"
title: "Taxes, Exemption and Credits - As enacted, creates a sales and use tax exemption and a credit for qualified payroll expenses against an applicant's combined franchise and excise tax liability for qualified film or television productions if the commissioners of revenue and economic and community development determine that the exemption and credit is in the best interests of the state. - Amends TCA Section 67-4-2109 and Title 67, Chapter 6, Part 3."
description: "Taxes, Exemption and Credits - As enacted, creates a sales and use tax exemption and a credit for qualified payroll expenses against an applicant's combined franchise and excise tax liability for qualified film or television productions if the commissioners of revenue and economic and community development determine that the exemption and credit is in the best interests of the state. - Amends TCA Section 67-4-2109 and Title 67, Chapter 6, Part 3."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 736"
citation: "Tennessee SB 736 (112)"
classification: ["bill"]
subjects: ["Exemption and Credits", "Taxes"]
status: "enacted"
primary_sponsors: ["Johnson", "Lamberth"]
version_count: 1
action_count: 40
vote_count: 7
first_action: "2021-01-12"
last_action: "2021-04-06"
source: "openstates"
source_identifier: "ocd-bill/fa9ac1bd-2ac3-4203-bdfe-040d94e447c7"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0736&GA=112"
source_hash: "23927e3585e3f481db1b81262309c174eba4b3e64e1160680942f3fb8741a897"
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 736 (112) — Taxes, Exemption and Credits - As enacted, creates a sales and use tax exemption and a credit for qualified payroll expenses against an applicant's combined franchise and excise tax liability for qualified film or television productions if the commissioners of revenue and economic and community development determine that the exemption and credit is in the best interests of the state. - Amends TCA Section 67-4-2109 and Title 67, Chapter 6, Part 3.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0736.pdf)
## Votes
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/15/2021 Passed (1) — **871** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/16/2021 Passed (3) — **110** (pass) · upper
- FLOOR VOTE: Motion to Adopt 3/18/2021 Passed (2) — **300** (pass) · upper
- FLOOR VOTE: Motion to Adopt 3/18/2021 Passed (1) — **300** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/3/2021 (4) — **00** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/15/2021 3/11/2021 (2) — **00** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/9/2021 (3) — **00** (pass) · lower
## Sponsors
- Johnson — primary (person)
- Lamberth — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-12** Filed for introduction `introduction, reading-1`
- **2021-01-13** Intro., P1C. `introduction`
- **2021-01-14** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-02-01** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-05** Sponsor(s) Added.
- **2021-02-09** Filed for introduction `introduction, reading-1`
- **2021-02-09** Sponsor(s) Added.
- **2021-02-10** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-22** Sponsor(s) Added.
- **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
- **2021-03-01** Placed on Senate FW&M Revenue Subcommittee calendar for 3/2/2021
- **2021-03-02** Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021
- **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`
- **2021-03-08** Sponsor(s) Added.
- **2021-03-09** Placed on Senate Finance, Ways, and Means Committee calendar for 3/16/2021
- **2021-03-09** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-09** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-03-10** Placed on cal. Calendar & Rules Committee for 3/11/2021
- **2021-03-11** H. Placed on Regular Calendar for 3/15/2021
- **2021-03-15** Passed H., Ayes 87, Nays 1, PNV 0 `passage`
- **2021-03-15** Sponsor(s) Added.
- **2021-03-16** Placed on Senate Consent Calendar 2 for 3/18/2021
- **2021-03-16** Recommended for passage, refer to Senate Calendar Committee
- **2021-03-16** Engrossed; ready for transmission to Sen.
- **2021-03-18** Sponsor(s) Added.
- **2021-03-18** Companion House Bill substituted
- **2021-03-18** Passed Senate, Ayes 30, Nays 0 `passage`
- **2021-03-18** Senate substituted House Bill for companion Senate Bill.
- **2021-03-18** Received from House, Passed on First Consideration `introduction`
- **2021-03-19** Enrolled; ready for sig. of H. Speaker.
- **2021-03-22** Signed by Senate Speaker
- **2021-03-22** Signed by H. Speaker
- **2021-03-23** Transmitted to Governor for his action. `executive-receipt`
- **2021-03-29** Signed by Governor. `executive-signature`
- **2021-04-06** Comp. became Pub. Ch. 70
- **2021-04-06** Effective date(s) 07/01/2021
- **2021-04-06** Pub. Ch. 70
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fa9ac1bd-2ac3-4203-bdfe-040d94e447c7`. Confidence: reported (aggregated from official Tennessee legislature records).