Employees, Employers - As enacted, defines, for purposes of the Tennessee Lawful Employment Act, a "private employer" as any person who is required by federal law and regulations to report remuneration paid to at least one employee; makes related changes. - Amends TCA Title 4; Title 8 and Title 50.

SB 990 requires Tennessee's Office of Employment Verification Assistance to create and publish an annual report using existing resources. The report must detail the number of employers the office enrolled in E-Verify or checked for work authorization status on their behalf. This bill amends Tennessee Code sections related to labor and workforce development to implement this reporting requirement. The mandate takes effect on January 1, 2026, and applies directly to the state office managing these verification services.