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Bill > SB1292


TN SB1292

TN SB1292
AN ACT to amend Tennessee Code Annotated, Section 67-1-1709, relative to the disclosure of tax information.


summary

Introduced
02/06/2025
In Committee
Crossed Over
03/13/2025
Passed
03/13/2025
Dead
Signed/Enacted/Adopted
04/08/2025

Introduced Session

114th General Assembly

Bill Summary

As enacted, clarifies that the imposition of a criminal offense, penalty, or dismissal from employment does not apply to an officer or employee of the department of revenue or other employee or officer of the state who in good faith acts in accordance with present law requiring the department to publish on its website in June 2025 the names of certain taxpayers issued franchise tax refunds. - Amends TCA Section 67-1-1709.

AI Summary

This bill amends Tennessee Code Annotated, Section 67-1-1709, to provide legal protection for state employees who are involved in publishing taxpayer information on the state revenue department's website. Specifically, the bill adds a new subsection that protects officers and employees from criminal prosecution, penalties, or dismissal from employment if they act in good faith when disclosing certain taxpayer names related to franchise tax refunds, as required by a specific statute (§ 67-4-2122(a)(8)). The bill ensures that state employees cannot be punished for following the existing legal requirement to publish these taxpayer names on the department's website in June 2025. By including the "good faith" qualifier, the legislation provides a safeguard for employees who are simply complying with the established legal mandate, preventing potential legal or professional repercussions for performing their required duties. The bill takes effect immediately upon becoming law, as determined by the Tennessee General Assembly.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Effective date(s) 03/25/2025 (on 04/08/2025)

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