Senate Bill 676 amends various sections of the Tennessee Code Annotated to establish regulations surrounding gender transition and detransition procedures, particularly for minors. The bill introduces definitions for terms such as "detransition procedure," "gender clinic," and "gender transition procedure," and asserts that counties or municipalities cannot prohibit mental health therapy aimed at addressing inconsistencies between a minor's sex and perceived gender. Additionally, gender clinics receiving state funds for gender transition procedures must also provide or fund detransition procedures. The bill mandates that gender clinics report specific statistics regarding gender transition procedures to the Department of Health, which will compile and publish an annual report.

Furthermore, the bill requires that any insurance policy covering gender transition procedures must also include coverage for detransition procedures. Insurance entities are obligated to report statistics on claims for detransition procedures to the Department of Health, which will also develop the necessary reporting forms. The bill includes provisions for penalties against healthcare professionals and gender clinics that fail to comply with these reporting requirements, including potential disciplinary actions and civil fines. The act is set to take effect upon becoming law and applies to insurance contracts entered into or renewed after that date.