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republic-os/legislation/us/states/tn/114/sb-1593.md
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---
type: "Bill"
title: "Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207."
description: "Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "SB 1593"
citation: "Tennessee SB 1593 (114)"
classification: ["bill"]
subjects: ["Severance", "Taxes"]
status: "enacted"
primary_sponsors: ["Lowe"]
version_count: 1
action_count: 19
vote_count: 2
first_action: "2026-01-12"
last_action: "2026-05-04"
source: "openstates"
source_identifier: "ocd-bill/c50793b9-1cad-4497-a612-2a3b54226704"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB1593&ga=114"
source_hash: "9bec3061e7145236936a0cd7765ed9dd78081ad302665a93d2e69bbcc5c271a6"
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 1593 (114) — Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/SB1593.pdf)
## Votes
- FLOOR VOTE: Motion to Adopt 2/9/2026 Passed (1) — **320** (pass) · upper
- SENATE ENERGY, AGRICULTURE AND NATURAL RESOURCES COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 2/4/2026 Passed — **70** (pass) · upper
## Sponsors
- Lowe — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-01-12** Filed for introduction `filing`
- **2026-01-13** Introduced, Passed on First Consideration `introduction`
- **2026-01-14** Passed on Second Consideration, refer to Senate Energy, Ag., and Nat. Resources Committee `referral-committee`
- **2026-01-21** Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 1/28/2026
- **2026-01-28** Placed on Senate Energy, Ag., and Nat. Resources Committee calendar for 2/4/2026
- **2026-02-04** Recommended for passage, refer to Senate Calendar Committee
- **2026-02-06** Placed on Senate Consent Calendar 2 for 2/9/2026
- **2026-02-09** Engrossed; ready for transmission to House `receipt`
- **2026-02-09** Passed Senate, Ayes 32, Nays 0 `passage`
- **2026-02-12** Rcvd. from S., held on H. desk.
- **2026-04-13** Passed H., Ayes 94, Nays 0, PNV 0 `passage`
- **2026-04-13** Subst. for comp. HB. `substitution`
- **2026-04-15** Signed by Senate Speaker `passage`
- **2026-04-15** Enrolled and ready for signatures `enrolled`
- **2026-04-16** Signed by H. Speaker `passage`
- **2026-04-17** Transmitted to Governor for action. `executive-receipt`
- **2026-04-27** Signed by Governor. `executive-signature`
- **2026-05-04** Effective date(s) 04/27/2026
- **2026-05-04** Pub. Ch. 825
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c50793b9-1cad-4497-a612-2a3b54226704`. Confidence: reported (aggregated from official Tennessee legislature records).