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HB 2360

Taxes, Privilege - As introduced, allocates 30 percent of the revenue from taxes on vapor products to counties in equal amounts to be used for youth nicotine prevention programs and services. - Amends TCA Title 67, Chapter 4, Part 10.

114th Regular Session (2025-2026) Introduced by David Hawk

Tennessee bill allocates 30% of vapor product tax revenue equally to all counties for youth nicotine prevention programs.

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
#privilege #taxes
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Bill Summary · HB 2360

Legislative bill overview

HB 2360 directs 30% of revenue collected from vapor product taxes in Tennessee to counties in equal distributions. These funds are designated specifically for youth nicotine prevention programs and services, modifying the state's tax code under Title 67, Chapter 4, Part 10.

Why is this important

Vapor product taxation generates substantial state revenue, and this bill would create a dedicated funding stream for youth prevention efforts—addressing nicotine addiction among minors without requiring new taxes or general budget appropriations. The allocation method (equal per-county distribution) affects how resources reach different communities regardless of population size or existing prevention infrastructure.

Potential points of contention

  • Revenue allocation fairness: Equal county-by-county distribution may not align with where vapor products are actually sold or where youth nicotine use is most prevalent, potentially resulting in unequal prevention impact
  • Funding sufficiency: Whether 30% revenue allocation adequately funds meaningful prevention programs or leaves counties with insufficient resources for effective implementation
  • Program specificity: The bill lacks detail on what constitutes eligible "prevention programs and services," potentially allowing broad interpretations or ineffective spending

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

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