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SB 2183

Public Funds and Financing - As introduced, requires that 10 percent of the payments paid to or retained by the state from the Tennessee valley authority in lieu of taxes be allocated to the wildlife resources fund and used for boating and wildlife resources purposes. - Amends TCA Title 11; Title 67; Title 69 and Title 70.

114th Regular Session (2025-2026)

Tennessee dedicates 10% of TVA tax-in-lieu payments to wildlife and boating resource fund, creating earmarked funding without new appropriations.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
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Bill Summary · SB 2183

Legislative bill overview

SB 2183 requires Tennessee to allocate 10 percent of payments received from the Tennessee Valley Authority (TVA) in lieu of taxes to the state's wildlife resources fund. These allocated funds must be designated specifically for boating and wildlife resource management purposes rather than general state revenue.

Why is this important

The TVA generates substantial in-lieu-of-tax payments to Tennessee annually. This bill creates a dedicated funding stream for wildlife and boating infrastructure without requiring new appropriations, potentially improving outdoor recreation facilities and wildlife management programs that often face budget constraints.

Potential points of contention

  • Budget flexibility concerns: Dedicating 10 percent of TVA payments reduces discretionary state revenue and may limit lawmakers' ability to address other pressing budget needs during fiscal downturns
  • Beneficiary specificity: The bill prioritizes boating and wildlife resources over other potential uses of TVA funds, which some may argue should be determined through broader budget deliberations
  • Implementation clarity: The bill's language on how "boating and wildlife resources purposes" will be defined and managed across multiple amended statutory titles (TCA 11, 67, 69, 70) may create administrative complexity

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

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