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HB0115 • 2026

Taxes, Franchise

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

Labor Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Lamberth, Johnson
Last action
2025-04-08
Official status
Comp. became Pub. Ch. 75
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details about which taxpayers' names must be disclosed or when they will be published.

Clarifying Rules for Tax Information Disclosure

This bill changes Tennessee's tax laws to protect state employees from penalties when they share certain taxpayer information online.

What This Bill Does

  • Changes a part of the Tennessee Code about sharing tax information.
  • Says that state workers who follow rules and share specific taxpayer names won't get in trouble or lose their jobs.

Who It Names or Affects

  • State employees, especially those at the Department of Revenue

Terms To Know

Franchise Tax Refunds
Money returned to businesses that paid too much in a special kind of business tax.
Department of Revenue
The state agency responsible for collecting taxes and enforcing tax laws.

Limits and Unknowns

  • Does not specify the exact names or details of taxpayers that must be disclosed.
  • It is unclear how this change will affect other parts of Tennessee's tax laws.

Bill History

  1. 2025-04-08 Tennessee General Assembly

    Comp. became Pub. Ch. 75

  2. 2025-04-08 Tennessee General Assembly

    Effective date(s) 03/25/2025

  3. 2025-04-08 Tennessee General Assembly

    Pub. Ch. 75

  4. 2025-03-25 Tennessee General Assembly

    Signed by Governor.

  5. 2025-03-18 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2025-03-17 Tennessee General Assembly

    Signed by H. Speaker

  7. 2025-03-17 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2025-03-13 Tennessee General Assembly

    Comp. SB subst.

  9. 2025-03-13 Tennessee General Assembly

    Enrolled and ready for signatures

  10. 2025-03-13 Tennessee General Assembly

    Passed H., Ayes 90, Nays 0, PNV 0

  11. 2025-03-13 Tennessee General Assembly

    Subst. for comp. HB.

  12. 2025-03-13 Tennessee General Assembly

    Engrossed; ready for transmission to House

  13. 2025-03-13 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  14. 2025-03-11 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 3/13/2025

  15. 2025-03-11 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  16. 2025-03-10 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/13/2025

  17. 2025-03-10 Tennessee General Assembly

    Objected to on Consent Calendar.

  18. 2025-03-10 Tennessee General Assembly

    Sponsor(s) Added.

  19. 2025-03-06 Tennessee General Assembly

    H. Placed on Consent Calendar for 3/10/2025

  20. 2025-03-05 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/6/2025

  21. 2025-03-04 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  22. 2025-03-04 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 3/11/2025

  23. 2025-03-04 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ recommendation

  24. 2025-02-26 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/4/2025

  25. 2025-02-26 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  26. 2025-02-25 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/4/2025

  27. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  28. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025

  29. 2025-02-19 Tennessee General Assembly

    Meeting Canceled

  30. 2025-02-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/19/2025

  31. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  32. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  33. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  34. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  35. 2025-01-28 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  36. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  37. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  38. 2025-01-13 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1292
By Johnson

HOUSE BILL 115
By Lamberth

HB0115
000173
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-1-1709, is amended by adding
the following as a new subsection:
(d) Notwithstanding subsection (a), there shall be no crime, penalty, or dismissal
from employment for any officer or employee of the state or any other officer or
employee described in § 67-1-1702(a), who in good faith acted in accordance with § 67-
4-2122(a)(8).
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.