Tennessee’s Republican-dominated legislature passed a litany of starkly conservative laws this year, ceding little quarter to gun control advocates and democracy activists calling for moderation. Among the more strident bills passed last month was a measure to allow teachers to arm themselves in class. Though the new law allows school districts to opt out of the policy, its passage came despite howls of contempt raining down from the galleries from gun control advocates who have been pressing for change following the Covenant Sschool mass shooting of 2023.

Debate over school vouchers may have obscured attention on a billion-dollar change to corporate tax law enacted this year in Tennessee, Barrett said. Lawmakers dropped a state property tax on corporations representing about $400m in annual revenue. The legislation also allows corporations to file for a rebate on those taxes paid over the last three years, requiring Tennessee to set aside $1.55bn in reserves to service those rebates.

Tennessee lawmakers created civil penalties for an adult who helps a minor cross state lines to travel for gender-affirming care, allowing parents to sue people providing such assistance. Tennessee already bans gender-affirming care for minors. Lawmakers also criminalized assistance by adults helping minors seek an out-of-state abortion without a parent’s approval, establishing the practice as a Class A misdemeanor with penalties up to one year in jail.

Schools that do not inform the parents of students who have confided plans to transition to a different gender or are using different pronouns will face now punishment under Tennessee law.