TN HB0521

Reduces the special privilege tax on beer from $4.29 to $2.00 per 31-gallon barrel, effective July 1, 2025

Allocates $1.00 per barrel to the highway fund for litter prevention and collection programs, and $1.00 per barrel to the Department of Environment and Conservation for recycling grants

Imposes a 0.9% gross receipts tax on bottled soft drink manufacturers and importers, with 0.5% directed to highway fund litter programs and 0.4% to recycling grants

Requires annual reports by March 31 from the departments of transportation and environment detailing program funding and expenditures

Both tax provisions automatically repeal on July 1, 2028, or upon enactment of any state or federal law imposing mandatory beverage container deposits, taxes, or fees—whichever occurs first