“Rutherford County and all parts of Tennessee have felt the destructive effects of tornado damage and severe weather over the years,” Sparks said. In just the past few days, severe weather has been an issue across all of Tennessee as tornadoes touched down in East Tennessee and flood warnings were put in place in Middle and West Tennessee.

“Hopefully, Tennesseans will take advantage of this incentive to protect their families from these deadly storms,” he said.

These concerns have led State Rep. Mike Sparks (R, Smyrna) to introduce legislation that provides a tax exemption for expenses resulting from the construction of a tornado or storm shelter, as well as improvements to existing shelters. In order for an individual to qualify, the sales price per item must be $3,200 or less.

Sparks’ legislation, HB 362, can be accessed here.