NASHVILLE, Tenn. — Editor's Note: This story was updated to reflect the law requiring judges in child custody proceedings to get additional training did not also include language regarding parents accused of domestic violence or child abuse. The story was also updated to clarify that the new tax law does not implement a new tax holiday for food in the upcoming year, but does ensure counties and municipalities receive the funds they would have normally received during the 2023 tax holiday.
The year is coming to a close in Tennessee. The 113th General Assembly came to an end in April, before a special session that brought lawmakers back together during August to discuss proposals on gun safety. Few laws emerged from that special session, and several laws passed during the regular session have already gone into effect.
The next meeting of state lawmakers is expected to start on the second Tuesday of January, kicking off the next round of bills for 2024.
While many bills pass and immediately go into effect as laws, some may pass but not go into effect until Jan. 1. Usually, the delay is meant to give organizations and agencies a chance to change and start complying with the new law before it goes into effect, avoiding sudden changes that could hinder normal operations.
Some of those laws are listed below.
In May, Governor Bill Lee signed a bill into law that changed how people in Knoxville elect city council members. The bill was opposed by the city council and leaders said they would seek "judicial relief" against the new law.
Currently, when voters head to the polls in Knoxville during city primary elections, they are allowed to vote for candidates only in their district. During the city general elections, however, Knoxville voters are able to vote for candidates in every city council election, including districts outside the one they live in.
The practice is different from most other cities in Tennessee. Decades ago state lawmakers passed an exception for Knoxville and cities of a similar size to allow voters to elect all of its city council members across all districts on a citywide basis.
The law removes that exception. HB 0817 was introduced by Representative Elaine Davis (R - Knoxville) and in effect, it only impacts Knoxville and Morristown because these are the only two cities that utilize the exemption. Sen. Richard Briggs (R-Knoxville) sponsored the Senate counterpart bill.
Davis does not live in Knoxville but said she felt district nominees could be overruled by voters who live outside the district if the law didn't pass.
Many Knoxville leaders said they were opposed to the law, and said it felt like an "egregious overstep" by the state legislature. On March 22, the city council unanimously passed a resolution opposing the bill. The resolution also affirmed rights guaranteed through the "home rule" section of the state constitution.
The resolution says that the "home rule" section transferred the state's power to enact legislation affecting Knoxville to the city government. The University of Tennessee Institute for Public Service also says that the "home rule" can be adopted by a city and would prevent the state legislature from passing private acts that apply to that city.
Starting Jan. 1, the state of Tennessee will reimburse federally licensed gun shops that offer approved handgun safety courses.
The Department of Safety will pay up to $30 to approved handgun safety schools for each person who completes a handgun safety course for the first time. Gun shops would have to meet requirements set by the department to seek reimbursement and the money must be used to offset costs of handgun safety courses.
The state will be required to provide information to gun shops annually about approved safety courses. Dealers would be allowed to display signs in a prominent location in their store letting people know that the state is offsetting the cost of the course and how much it would cost after the $30 reimbursement.
The reimbursement amendment will remain in effect for a year and was written to be repealed on Jan. 1, 2025. The Department of Safety will then submit a report on how many handgun safety courses were taken in 2024 to the chair of the Judiciary Committee of the Tennessee Senate and Criminal Justice Committee in the Tennessee House by Feb. 1, 2025
A law passed in February will require that breathalyzers installed on cars owned by people convicted of driving under the influence have GPS technology. Currently, state law only requires "ignition interlock devices" to be able to take photos identifying the person providing breath samples and to be able to measure a person's blood alcohol level.
The devices are usually used after a person is convicted of DUI and are installed on their vehicles as a way to guarantee they drive sober. With the new law, the devices would tag where vehicles are located when they start, whenever it randomly requires a breath test or whenever a skipped test occurs.
The GPS technology specifically could not be used to continuously track a person's vehicle.
A bill that passed on March 13 requires the Department of Children's Services to make sure children in juvenile detention facilities and youth development centers alike can regularly access chaplain services. It specifically says juveniles would not be required to attend or use chaplain services.
The law also requires children who are 16 years old or older to be housed separately from younger children in residential facilities and youth development centers. However, it allows them to be housed together if DCS decides it's necessary "for the safety and well-being of the children less than 16 or to comply with provisions of current law" focusing on seclusion.
Currently, state law allows pharmacies and medical facilities to accept and dispense prescriptions and supplies that were donated by others. A law that was passed on April 6 expands that program, allowing more people to donate and expanding the list of medications that can be donated.
The program is meant to prevent medications from going to waste and to improve access for people in underserved communities. By expanding the program, the Tennessee Pharmacists Association said it hopes uninsured and underinsured patients can find more access to needed medications.
The law was known as "The Kevin Clauson Drug Donation Act," in honor of a pharmacist and professor who died in September 2022 after he was diagnosed with cancer.
The law requires licensed pharmacists employed with the program to inspect donations before they are dispensed, and requires pharmacists to store donations in a secure area. Donated inventory also needs to be separated from non-donated inventory, but can be used to replenish purchased inventory.
Controlled substances also cannot be accepted for donation. People eligible include people making incomes under 600% of the federal poverty level. The law also expanded the program to allow donations of inhalers, patches, injectables, specialty medication and over-the-counter medication.
A new law will require all judges involved in child custody proceedings to complete at least two hours of training or continuing education courses on domestic violence or child abuse per year. They can also receive ten hours of training per five years.
The training can include topics like child sexual abuse, physical abuse, emotional abuse, coercive control, implicit bias, trauma and the impact of domestic violence.
A previous version of the law would have prohibited a parent involved in child custody hearings from being penalized for making "a good faith complaint" about domestic violence or child abuse. It would have prevented courts from removing children from a parent or other party during a child custody proceeding to improve a "deficient relationship" with another parent who has been accused of abuse. It would have also required courts to hold an evidentiary hearing if someone requested it before a "guardian ad litem, evaluator, or other neutral professional" can be appointed.
Starting Jan. 1, Tennessee will be enforcing new food safety rules at public farmers markets across the state. The change will require certain vendors to purchase a farmers market food unit permit if they intend to prepare and serve food onsite using improvised equipment for things like handwashing, food prep, drinking water, and waste disposal.
The new permit rules apply to any vendor that falls under Tennessee's definition of a "farmers market food unit." Vendors will be required to purchase a separate permit for each stall that falls under the new food safety guidelines.
The law specifically applies to on-site food prep. It does not affect vendors who want to offer samples, fresh produce, or food that was prepared off-site in a licensed and inspected kitchen off-site. Hot food prepared off-site will still need to follow these safety rules per the law:
"(1) Samples must be prepared on clean surfaces; (2) Food must be in good, sound condition, free from spoilage, filth, or other contamination; (3) Food must be honestly presented and safe for human consumption; (4) Cut produce should be discarded after two (2) hours; (5) Persons preparing or dispensing samples must wash their hands frequently or have and use disposable gloves; (6) A barrier must be maintained between hands and food, such as gloves, tongs, toothpicks, or napkins; and (7) Sneeze guards or plastic or glass coverings are required to protect open food products from contamination, such as insects, dirt, and customers."
Vendors preparing food on-site at farmers markets with improvised equipment will have to apply for a permit ahead of time. The permit fee is $300 and must be renewed before July 1 each year. Vendors applying next year before July 2024 will be able to pay a prorated $150 fee and the permit will expire on June 30. Vendors can learn more about the new rules and how to apply for a permit at this link.
Governor Bill Lee signed a law that makes incremental and significant changes to the state's tax code. One of the most direct changes it makes is a new "apportionment formula" to be phased in over the course of a few years, from Dec. 31, 2023, through Dec. 31, 2025.
The law makes several specific changes to the numbers and factors accountants use when preparing taxes. A full description of the new apportionment formula from the state is available below.
- For tax years ending on or after December 31, 2023, but before December 31, 2024, generally net earnings must be apportioned to this state by multiplying the earnings by a fraction, the numerator of which is the property factor plus the payroll factor plus five times the receipts factor, and the denominator of the fraction is seven.
- For tax years ending on or after December 31, 2024, but before December 31, 2025, generally net earnings must be apportioned to this state by multiplying the earnings by a fraction, the numerator of which is the property factor plus the payroll factor plus 11 times the receipts factor, and the denominator of the fraction is 13.
- For tax years ending on or after December 31, 2025, generally net earnings must be apportioned to this state by multiplying the earnings by the receipts factor only.
The law also expands the types of transactions subject to sales and use taxes, expanding the kinds of tax exemptions for products sold from a manufacturing facility located out of state.
An amendment also said the state must give counties and municipalities tax funds totaling the amount they would have normally received during the food sales tax holiday, from Aug. 1 through Oct. 31 this year.
Additional information about the specific changes the law makes is available on the state's website and from Ernst and Young, a large accounting firm. Ernst and Young also said the new law offers more than $400 million in tax relief to businesses and families.