Tennessee House Bill HB2118

Tennessee 2025-2026 Regular Session

• Introduced: 2/2/26
• Refer: 2/5/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 11; Title 67; Title 69 and Title 70, relative to funding to the wildlife resources agency.

Impact

The enactment of HB2118 is expected to have a significant impact on state funding mechanisms related to wildlife and outdoor recreation. By earmarking sales and use tax specifically from recreational themed items, the bill aims to provide a dedicated revenue stream that can stabilize and potentially increase operational funding for the wildlife resources agency in Tennessee. This could lead to improved wildlife conservation efforts, better management of natural resources, and enhanced recreational opportunities for residents and visitors alike.

Summary

House Bill 2118 is a legislative act aimed at amending the Tennessee Code Annotated with respect to the funding of the wildlife resources agency. Specifically, this bill mandates that all state sales and use tax derived from the sale, use, consumption, or distribution of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods must be allocated to the wildlife resources fund. This fund is designated to cover the operational expenses of the wildlife resources agency, enhancing financial support for wildlife management and outdoor activities within the state.

Contention

Despite its intentions, the bill may spark debate among legislators and stakeholders. Supporting arguments for the bill often highlight the necessity of secure funding for wildlife initiatives and the enhancement of outdoor recreational activities, essential for tourism and community engagement. However, opponents might question the implications of redirecting tax revenues away from traditional uses or express concerns about ensuring that funding priorities for wildlife do not compromise other essential public services. The commitment to earmark these funds, starting from July 1, 2026, further adds urgency to discussions surrounding fiscal responsibility and the prioritization of state needs.