Economic and Community Development - As introduced, creates a condition of eligibility for certain economic development incentives that employers certify that they pay employees working on the development project for which the incentive was granted at least $21.99 an hour beginning July 1, 2026, with annual adjustments thereafter by the commissioner of economic and community development based on the MIT living wage calculator; allows for recovering from employers found to be in violation of such wage requirements the incentives already provided. - Amends TCA Title 4 and Title 50.

HB 2455 requires employers receiving Tennessee's economic development incentives (like FastTrack grants or capital grants) to certify they pay workers on those projects at least $21.99 per hour starting July 1, 2026. The wage rate will automatically adjust each year based on the MIT living wage calculator for a two-adult, two-child household in the project's county. Employers failing to meet this requirement must repay all incentives received, and the state will verify compliance through payroll reviews. This applies specifically to businesses seeking state economic development incentives to attract or retain operations in Tennessee.