Bill > SB0270

This bill establishes a comprehensive Universal Pre-K Funding Act that transforms pre-kindergarten education in Tennessee by mandating that each Local Education Agency (LEA) provide pre-kindergarten programs for all eligible four-year-old children. The bill specifies detailed requirements for these programs, including maximum class sizes of 20 students, at least one licensed early childhood education teacher and one educational assistant per classroom, a minimum of 5.5 hours of daily instructional time, and a curriculum aligned with state educational standards. To fund these programs, the bill introduces a new data transaction privilege tax on digital advertising services for companies with annual gross revenues over $50 million, with all tax revenue dedicated to a universal pre-K fund. The tax is designed to target large internet corporations' revenue from digital advertising. The pre-K programs will be voluntary and free for eligible children, with an enrollment lottery system used if applications exceed available spots. The bill also requires annual reporting on pre-kindergarten programs and establishes strict compliance and reporting requirements for digital advertising companies subject to the new tax. The provisions will take effect for the 2026-2027 school year, with the tax provisions beginning in January 2026.

Education

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0270&ga=114