The Fiscal Impact of Tennessee House Bill 2414
By Christy Mallory, Brad Sears and Christopher Carpenter
Tennessee House Bill 2414 requires public educational institutions to restrict students’ use of restrooms according to the sex assigned on their birth certificates. This policy is in conflict with several federal laws, and, if enacted, could lead to loss of federal funding, administrative enforcement proceedings, and litigation, which could result in costs and lost revenue to the State of Tennessee. This report estimates the number of transgender youth and adults in Tennessee and the amount of federal funding the state could stand to lose if the legislation were passed.