TN HB2008

Establishes universal pre-kindergarten for all children who are 4 years old by August 15, requiring every local education agency (LEA) to provide sufficient classrooms to serve all eligible children beginning with the 2027-2028 school year.

Sets 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% "data transaction privilege tax" on digital advertising revenues for companies with $50 million or more in assessable Tennessee revenues, effective January 1, 2027.

Deposits all digital advertising tax revenue into a new "universal pre-K fund" administered by the Department of Education, with 0.5% allocated to the Department of Revenue for enforcement.

Provides 100% state funding for LEA pre-K program costs (subject to appropriations) and prohibits charging tuition or fees for eligible children during the instructional day.