Sen. Jeff Yarbro

Maddy summarySB 2397 creates the "Tennessee Retirement Savings Plan Act," establishing a state-run retirement savings program for employed Tennessee residents. The bill forms a Tennessee Retirement Savings Board (with 7 members, including employer and employee representatives) to develop and administer a voluntary, defined contribution retirement plan similar to a 401(k). The board will set investment rules, manage fees, and oversee the plan’s operations through the state treasury. This program directly affects working Tennesseans who can choose to contribute to the plan, with no requirement for employers to participate.

Maddy summaryThis bill is a joint resolution that formally commends Gabriel Thomas for his exemplary service as a legislative intern for Senator Jeff Yarbro during the 2026 session. The document highlights Thomas's academic achievements at Lipscomb University and his leadership roles in student organizations as reasons for the recognition. It does not create new laws or alter government procedures but serves as an official record of appreciation for his work on Capitol Hill.

Maddy summarySB 2326 requires Tennessee homeowners' associations (HOAs) that collect regular assessments for common expenses to obtain and maintain a blanket fidelity bond. This bond must cover losses from theft or dishonesty by HOA officers, directors, employees, or their managing agents, with coverage calculated as the HOA's reserve balances plus 25% of annual assessment income (minimum $10,000). The bill applies to all HOAs operating under Tennessee law that collect regular dues, effective July 1, 2026. It mandates this insurance to protect HOA funds, with the board or managing agent responsible for securing the bond.

Maddy summarySB 2314 exempts the retail sale of food and food ingredients from Tennessee's state sales tax (Section 1), directly affecting grocery stores, restaurants, and food retailers. It removes a requirement that restaurants must derive at least 20% of their sales from taxed food (Sections 7-8), simplifying sales tax compliance for these businesses. The bill also creates a new tax provision for food under a different section (Section 2) and eliminates a funding mechanism that previously earmarked 0.5% of sales tax revenue for K-12 education (Section 3). The changes take effect July 1, 2026.

Maddy summarySB 2399 redefines Tennessee's counseling licensure categories by creating a new "limited practice professional counselor" designation and eliminating the separate license for this category. The bill amends multiple Tennessee Code sections to update terminology, requiring all future applications for this specific license type to meet new standards (including coursework in mental disorder diagnosis and two years of supervised clinical experience). It terminates the issuance of "limited practice professional counselor" licenses effective July 1, 2028, and mandates that existing holders of this license must convert to a "licensed professional counselor" by that date. The bill directly affects counseling professionals seeking licensure or currently holding the limited practice designation under Tennessee law.

Maddy summarySB 1702 allows Tennessee counties with metropolitan governments (like Nashville) to either lower the sales tax on food and food ingredients below the standard local tax rate or fully exempt such sales. This applies specifically to metropolitan governments, not regular cities, and requires them to submit certified ordinances to the Department of Revenue for implementation. The reduced tax or exemption would take effect on October 1, 2026, for metropolitan governments, following a 60-day review period after documentation is submitted. The bill amends Tennessee Code Sections 67-6-702 and 67-6-228 to create this tax flexibility.

Maddy summarySB 1829 exempts the sales tax on food and food ingredients for eligible Tennessee families meeting specific income criteria. It directly affects low-income households with qualifying dependents (as defined by federal tax rules) whose annual income does not exceed 300% of the USDA's free/reduced lunch income threshold. To qualify, families must apply to the state revenue commissioner with a copy of their federal tax return (Form 1040), receive a sales tax exemption certificate and wallet card, and present this to retailers. The exemption takes effect July 1, 2026, if passed. This policy changes how food purchases are taxed for qualifying families but does not alter existing food assistance programs.

Maddy summarySB 1247 changes the deadline for the Tennessee Wildlife Resources Agency to submit an annual report on Reelfoot Lake natural area administration, shifting it from January 8 to January 31 each year. This bill directly affects the agency's executive director, who must now submit the report by the new date. The change is procedural, updating a specific reporting timeline without altering the lake's management policies. It amends multiple sections of Tennessee Code related to public recreation areas. The bill is currently in committee after passing initial Senate votes.

Maddy summarySB 312 requires Tennessee's Department of Children's Services to conserve federal funds (like Social Security benefits) a child in state care is eligible for, using them for the child's future needs or special services not already provided. The department must hold these funds in specific accounts (such as 529 plans or special needs trusts) and maintain records accessible to the child at 18. It prohibits using these funds to cover general care costs for the child and mandates that fund usage complies with federal benefit eligibility rules. The bill directly affects children in state custody and their access to federally funded support.

Maddy summarySB 1328 amends Tennessee law to change the annual deadline for reporting aviation fuel tax revenues. Specifically, it extends the reporting date from December 31 to January 15 each year. The Tennessee Department of Finance and Administration must submit written reports to the chairs of relevant legislative committees (finance and transportation committees) detailing the previous fiscal year's aviation fuel tax collections. This is a technical procedural change affecting state administrative reporting requirements under Title 67 of the Tennessee Code.