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Bill

HB 2135

Fees - As introduced, creates the "Tennessee Live Music Support Act." - Amends TCA Title 4; Title 47 and Title 67.

114th Regular Session (2025-2026) Introduced by Bryan Terry

Tennessee bill creates financial support system for live music venues and performers through amendments to state tax and fee codes.

Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee
#fees
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WeVote Research Nonpartisan
Bill Summary · HB 2135

Legislative bill overview

HB 2135, the "Tennessee Live Music Support Act," modifies Tennessee tax and fee statutes to create financial support mechanisms for live music venues and performers. The bill amends multiple sections of Tennessee Code Annotated (TCA) governing taxation, business operations, and revenue collection to establish these support structures.

Why is this important

Live music is a significant cultural and economic driver in Tennessee, particularly in cities like Nashville and Memphis. This legislation attempts to provide targeted financial assistance to a sector that faces ongoing economic challenges from venue closures, performer income volatility, and competition from other entertainment forms.

Potential points of contention

  • Revenue source unclear - The bill's actual funding mechanism isn't specified in available summaries; unclear whether it creates new taxes, redirects existing revenues, or imposes fees on businesses/consumers
  • Scope ambiguity - Without full text details, it's uncertain which venues qualify, how funds distribute, and whether this benefits large venues disproportionately over small independent venues
  • Tax policy impact - Amendments to Title 67 (taxation) could affect business tax structures; may face opposition from business groups concerned about compliance costs or new tax burdens

Compiled from official sources — confirm details with the bill’s official record.

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