HB 860 - SB 1149
FISCAL NOTE
Fiscal Review Committee
Tennessee General Assembly
February 25, 2025
Fiscal Analyst: Laura Moore | Email: laura.moore@capitol.tn.gov | Phone: 615-741-2564
HB 860 - SB 1149
SUMMARY OF BILL: Authorizes certain applicants pursuing a funeral director license to
substitute one year of apprenticeship with an associate degree or the completion of a program of
study in funeral service education. Authorizes applicants to complete such education requirements
and their second year of the apprenticeship requirement concurrently in a single calendar year.
FISCAL IMPACT:
NOT SIGNIFICANT
Assumptions:
• Based on information provided by the Department of Commerce and Insurance, the
additional pathway to receiving a funeral director license is not estimated to impact the
number of individuals licensed or the amount of revenue collected under the Board of
Funeral Directors and Embalmers.
• Pursuant to Tenn. Code Ann. § 4-29-121, all regulatory boards are required to be self-
sufficient over any two-year period. The Board of Funeral Directors and Embalmers
experienced a deficit of $206,714 in FY22-23, a deficit of $26,947 in FY23-24, and had a
cumulative reserve balance of $1,098,434 on June 30, 2024.
IMPACT TO COMMERCE:
NOT SIGNIFICANT
Assumption:
• The proposed legislation will have no significant impact on jobs or commerce in Tennessee.
CERTIFICATION:
The information contained herein is true and correct to the best of my knowledge.
Bojan Savic, Executive Director