TN HB0218

Requires every Local Education Agency (LEA) in Tennessee to provide pre-kindergarten programs for all children who are 4 years old by August 15, converting the current voluntary system to a mandatory one beginning with the 2026-2027 school year.

Establishes program standards including maximum class size of 20 students, minimum 5.5 hours of daily instruction, one licensed early childhood teacher and one educational assistant per classroom, and curriculum aligned with state early learning standards.

Creates a 9.5% digital advertising tax on companies with $50 million or more in annual gross revenues from digital advertising services in Tennessee, effective January 1, 2026.

Deposits all digital advertising tax revenue into a new "Universal Pre-K Fund" administered by the Department of Education, with the state funding 100% of LEA costs for classrooms, teachers, and assistants.

Prohibits tuition or fees for eligible children to enroll in pre-K programs, though LEAs may charge for child care outside the instructional day.