TN SB1999

Creates the "Data Center, Artificial Intelligence, and Clean Transition Tariff Accountability Act" to regulate electricity costs for large energy-intensive users such as data centers, AI facilities, and crypto operations with peak demand of 25 MW or greater

Authorizes the Tennessee Public Utility Commission to approve voluntary clean transition tariffs allowing large users to procure 100% incremental clean power for their new load through a premium charge

Prohibits recovery of any generation, transmission, distribution, or grid upgrade costs from residential or small business customers (defined as 50 or fewer employees) when serving large energy-intensive users

Requires local power companies to demonstrate that residential and small business customers will not experience rate increases before approving service for large energy-intensive users

Mandates annual reporting to the legislature beginning January 1, 2027, on large user counts, incremental load, clean energy development, and rate impacts; effective July 1, 2026