Tennessee Senate Bill SB2191

Tennessee 2023-2024 Regular Session

• Introduced: 1/30/24

Caption

AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 17, Part 13; Title 49, Chapter 5; Title 49, Chapter 6 and Title 67, relative to sales of firearms.

Impact

The primary impact of SB2191 will be on the existing financial framework of education funding in Tennessee, particularly as it relates to mental health services for students. By tying firearm sales to mental health funding, the bill aims to ensure that tax revenues directly support initiatives intended to improve the availability and quality of mental health counselors in public and charter schools. This could lead to an increased focus on early mental health interventions for students, which advocates argue are critical in the prevention of future violence and support students’ overall well-being.

Summary

Senate Bill 2191 proposes the establishment of a firearms privilege tax of 15% on the retail sales of firearms in Tennessee. This new tax is positioned as an additional charge on firearms, administered similarly to existing sales and use taxes. The revenue generated from this tax is earmarked for a special fund designated specifically for mental health counselors in K-12 schools, thereby linking issues of gun sales directly with mental health initiatives within the state. This bill stands to impact various statutes concerning the sale of firearms and the allocation of school funding for mental health services.

Contention

Notable points of contention surrounding SB2191 include debates over the appropriateness and effectiveness of implementing a tax on firearms sales to fund education initiatives. Critics argue that such taxation may disproportionately affect responsible gun owners and could establish a precedent for further taxation on other rights. Proponents, however, claim that linking firearm sales to mental health funding addresses urgent needs related to school safety and student mental health, advocating for a holistic approach to potentially mitigate risks associated with gun violence in schools. The bill's reception demonstrates a division based not only on gun rights perspectives but also on approaches to mental health funding in education.