Senate Bill 2515, also known as the "Volunteer Communities Act," aims to establish a framework for mutual aid organizations in Tennessee. The bill introduces definitions for key terms such as "community," "mutual aid organization," and "qualified mutual aid organization," which is defined as an organization with annual revenue under $100,000 that operates on principles of community support and participation. The bill outlines a registration process for these organizations, requiring them to file documentation with the Secretary of State, and mandates annual reporting on their activities. Additionally, it provides a transition plan for organizations that exceed the revenue threshold, including the potential loss of tax credits and protections unless they comply with new requirements.

The legislation also includes provisions for tax exemptions and credits for qualified mutual aid organizations, such as exemptions from income and sales taxes, as well as a tax credit for contributions made to these organizations. It encourages state agencies to recognize and support mutual aid organizations as service providers and allows municipalities to grant funds and enter contracts with them. Furthermore, the bill offers liability protections for individuals and organizations involved in mutual aid activities, ensuring they are not held liable for civil damages under certain conditions. The act is set to take effect on July 1, 2026, and emphasizes the importance of mutual aid and community self-reliance.

Statutes affected:
Introduced: 53-13-102