Tennessee Code Title 4. State Government § 4-10-122

(1) Identify the critical, long-term highway and bridge infrastructure needs of this state, the annual highway and bridge infrastructure funding gap, and the amount needed to fund the maintenance, repair, and modernization of existing highways and bridges across the state;

(2) Identify the recurring expenditures associated with the state highway fund, including, but not limited to, salary increases for employees of the department of transportation;

(3) Include a comprehensive review and analysis of appreciated sources of revenue that have the potential to grow over time and that will meet the critical, long-term highway and bridge infrastructure needs of this state, including, but not limited to, the following revenue sources:

(4) Estimate the amount of revenue generated in this state from the sources of income identified pursuant to subdivision (b)(3);

(5) Assemble information concerning the stakeholders affected by the appreciated sources of revenue identified in subdivision (b)(3), including, but not limited to, the trucking industry, automobile dealers, and rental car, delivery, and transportation network companies;  and

(6) Survey appreciated sources of revenue successfully used by at least three (3) other states to address their challenges in establishing sustainable transportation infrastructure funding.