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SB 2108

Immigration - As introduced, requires reporting by law enforcement agencies and local governmental entities and officials regarding persons not lawfully present in the United States; requires the department of finance and administration to report the annual cost incurred by this state for public schools, including public higher education institutions, prisons, hospitals, and social services agencies to provide benefits and services to persons not lawfully present in the United States. - Amends TCA Title 4; Title 7; Title 8 and Title 9.

114th Regular Session (2025-2026)

Tennessee would require law enforcement to report undocumented immigrants and mandate cost accounting for public services provided to undocumented residents.

Placed on Senate State and Local Government Committee calendar for 3/31/2026
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Bill Summary · SB 2108

Legislative bill overview

SB 2108 mandates that Tennessee law enforcement agencies and local government entities report information about undocumented immigrants to state authorities. Additionally, it requires the Department of Finance and Administration to calculate and report annual costs incurred by the state for public services—including K-12 and higher education, corrections, hospitals, and social services—provided to undocumented individuals.

Why is this important

This bill would create systematic data collection on undocumented immigration's fiscal impact on Tennessee's public services, which currently lacks comprehensive state-level accounting. The reporting requirements could influence future budget allocations, policy decisions, and inform debates about immigration's actual cost to taxpayers versus revenues generated.

Potential points of contention

  • Law enforcement cooperation concerns: Mandating police reporting on immigration status could create distrust between immigrant communities and local law enforcement, potentially reducing crime reporting and public safety cooperation
  • Accuracy and cost attribution challenges: Calculating costs for services to undocumented individuals is methodologically complex; costs may be overstated (counting all emergency room visits) or understated (excluding tax contributions), leading to incomplete fiscal pictures
  • Constitutional and legal questions: Requirements could conflict with sanctuary policies some cities have adopted, federal immigration enforcement protocols, and data privacy laws; reporting requirements may raise Fourth Amendment concerns

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

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