Bill > HB0115

This bill amends Tennessee tax law to provide legal protection for state revenue department employees who publish certain taxpayer information. Specifically, the bill adds a new subsection to existing law that shields officers and employees of the state from criminal prosecution, penalties, or employment dismissal if they disclose taxpayer names related to franchise tax refunds in good faith and in accordance with existing regulations. The provision ensures that employees cannot be punished for following a requirement to publish certain taxpayer names on the department's website in June 2025, as mandated by a separate statute (§ 67-4-2122(a)(8)). By explicitly stating that such disclosure does not constitute grounds for criminal or employment-related consequences, the bill provides clarity and legal protection for state employees who are required to release this specific tax-related information. The bill takes effect immediately upon becoming law, as determined by the Tennessee General Assembly.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0115&ga=114