TN HB2600

Creates a legal framework for "qualified mutual aid organizations" defined as community-based groups with less than $100,000 in annual revenue that pool resources, provide emergency assistance, and use participatory governance

Allows voluntary registration with the Secretary of State for a fee not exceeding $50, requiring annual reports on individuals served, types of aid provided, and revenue

Provides multiple tax benefits: exemption from franchise and excise taxes on mutual aid income, sales tax exemption on goods for distribution, property tax exemption, and a 50% tax credit (up to $5,000) for donors

Grants civil liability protection to volunteers and property owners hosting mutual aid activities, plus protection from criminal penalties for good-faith food donation including home-prepared and past-date foods

Authorizes municipalities to make grants, enter contracts, and provide in-kind support to qualified organizations; designates food distribution, childcare cooperatives, tool libraries, and health clinics as permitted accessory uses in residential zones

Takes effect July 1, 2026; organizations exceeding $100,000 revenue have 12 months to reduce revenue or obtain federal 501(c)(3)/501(c)(4) status or lose protections