General Assembly, Review Or Ratification of Rules - Ratifies the increase of the 911 surcharge rate to $1.86 as approved by the Tennessee Emergency Communications Board. -

114th Regular Session (2025-2026) Introduced by Becky Massey

Ratifies a 911 surcharge increase from $1.50 to $1.86, effective Jan 1, 2026, funding emergency districts, TECB operations, and TRS/TDAP.

Transmitted to Governor for action.

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Main purpose

SJR 48 is a joint resolution that ratifies a rate increase to Tennessee’s statewide 911 surcharge from $1.50 to $1.86 per communications service (including prepaid communications) sale. The increase was adopted by the Tennessee Emergency Communications Board (TECB) and requires legislative ratification to take effect.

Key provisions

Ratifies the TECB-established statewide 911 surcharge rate of $1.86.

Sets the effective date of the new rate as January 1, 2026, to allow required notice to communications service and prepaid communications providers.

Confirms that revenues from the surcharge must be used consistent with Tenn. Code Ann. § 7-86-128 and related statutes to fund:

Mandatory disbursements to emergency communications districts,
Operational expenses of the State Emergency Communications Board,
Tennessee Relay Services/Telecommunications Devices Access Program (TRS/TDAP).

Affirms procedural requirements already in statute: the board must hold a public hearing with notice (at least 30 days prior) and notice of the rate change must be provided to dealers not less than 90 days before it takes effect (in the manner sales tax notices are provided under title 67).

Fiscal impact (per Fiscal Review Committee)

Increase per surcharge: $0.36 ($1.86 − $1.50).

Number of surcharges used in estimate (FY23‑24): 102,238,869.

Estimated recurring increase to the 911 Emergency Communications Fund:

FY 2026‑27 and subsequent years: about $36.07 million.
FY 2025‑26 (half-year, effective Jan 1, 2026): about $18.03 million.

Dealer and administrative deductions:

Dealers may retain 2% of collections (Tenn. Code Ann. § 7-86-128(a)(1)); the fiscal estimates account for this retention.
Tenn. Code Ann. § 7-86-128(f)(5) authorizes a 1.125% DOR administration fee, but the Department of Revenue reports this fee is not deducted in practice.

Who is affected

Consumers and purchasers of communications services and prepaid communications services (they pay the surcharge).

Dealers/retailers of communications services (collect the surcharge; may retain 2%).

Emergency communications districts, the TECB, and TRS/TDAP (receive additional funding).

Department of Revenue (collection/notification responsibilities).

Procedural/timeline notes

TECB scheduled a public hearing (Dec 10, 2024) and voted to set the rate at $1.86 on January 22, 2025.

The resolution states the rate will go into effect January 1, 2026, after required dealer notice.

Legislative status (as provided): referred to Delayed Bills Committee (most recent status); companion resolution: HJR 47.

Bill