TN HB0456

Amends Tennessee Code Annotated Section 2-10-132(a) to expand corporate political spending disclosure requirements to include communications about "elected officials," not just candidates

Changes triggering language from "expressly advocating the election or defeat" to "expressly supporting or opposing the election or defeat" of candidates or elected officials

Corporations making independent expenditures for such political communications must register and report as political campaign committees

Independent expenditures remain defined as those made without coordination, prior consent, consultation, or at the request of a candidate, elected official, or their authorized committee

Effective immediately upon becoming law; passed April 21, 2025 and signed by Governor Bill Lee on May 9, 2025