Senate Bill 2657, known as the "Restoring State Sovereignty Through Nullification Act," establishes a framework for the state of Tennessee to assert its sovereignty against federal actions considered unconstitutional. The bill introduces a new chapter to the Tennessee Code Annotated, emphasizing the vertical separation of powers and declaring that any federal action exceeding constitutional authority is void. It prohibits the use of state officials and resources to enforce such federal actions, thereby empowering Tennessee to resist federal overreach and uphold citizens' rights as guaranteed by both the U.S. and Tennessee constitutions.

The legislation outlines procedures for nullification, allowing the governor to issue executive orders or enabling members of the general assembly to introduce bills of nullification directly for debate and voting. It requires that nullification bills specify penalties for non-compliance and sets forth a process for evaluating federal actions against constitutional standards. Additionally, it allows for nullification petitions from ten counties or municipalities or a group of at least 2,000 registered voters, mandates the publication of roll call vote results, and clarifies that formal pleadings are not necessary for a bill of nullification. The act is set to take effect on July 1, 2026, and includes a severability clause to maintain the enforceability of remaining provisions if any are found invalid.