State Government - As introduced, prohibits a person, political subdivision, or public official, in connection with a state emergency, from categorizing or proclaiming by order, rule, or regulation that a lawful occupation is non-essential, or otherwise proclaiming by order, rule, or regulation that a lawful occupation is prohibited from operating based on what the lawful occupation is; specifies that a person harmed by a violation of the prohibition may bring a civil action for actual damages or declaratory relief. - Amends TCA Title 58, Chapter 2.

SB 1048 prohibits state governments, political subdivisions, or public officials from declaring lawful businesses or professions "non-essential" or banning them during emergencies through orders, rules, or regulations. It defines "lawful occupation" as any legal business, trade, or profession not already illegal under state law. The bill allows affected individuals or businesses to sue for actual damages or court orders if these restrictions are imposed, with courts awarding legal fees to successful plaintiffs. This law applies to all emergency-related restrictions starting July 1, 2025, and does not apply if an occupation violates existing state or federal law.