Senate Bill 1190 amends Tennessee law regarding minimum wage by establishing a new section in the Tennessee Code Annotated, Title 50, Chapter 2. The bill defines key terms such as "Commissioner," "Department," "Employ," "Employee," "Employer," and "Wages." It mandates that employers pay employees at least the greater of the federal minimum wage or $20.00 per hour. Additionally, it stipulates that employees must be compensated at one and one-half times their regular wage for any hours worked beyond 40 in a week. Employers found in violation of these minimum wage requirements will be liable for unpaid wages, damages equal to those wages, court costs, and reasonable attorneys' fees.

The bill also outlines the responsibilities of the Commissioner of Labor and Workforce Development in enforcing these provisions, including cooperation with the U.S. Department of Labor. Employees exempt under federal law are similarly exempt from this state law. The Commissioner is tasked with promulgating rules to implement this section, which must align with the Fair Labor Standards Act. The act will take effect upon becoming law for rule promulgation purposes, while other provisions will take effect on January 1, 2026.