AN ACT to amend Tennessee Code Annotated, Section 67-1-1709, relative to the disclosure of tax information.
Summary
HB0115 amends Tennessee’s tax confidentiality law to create a narrow safe harbor for certain state and local officers and employees who disclose tax information in good faith while acting in accordance with a specified sales-tax provision, Tennessee Code Annotated § 67-4-2122(a)(8). The bill does not broadly change who may access tax records; instead, it limits criminal, civil, and employment consequences for covered officials when their disclosure was made in good faith and consistent with that referenced law.
In practical terms, the measure modifies Tennessee Code Annotated § 67-1-1709 by adding a new subsection stating that no crime, penalty, or dismissal from employment may be imposed on an officer or employee of the state, or another officer or employee covered by § 67-1-1702(a), for such good-faith conduct. The act takes effect immediately upon becoming law, reflecting the legislature’s view that the change is needed promptly for the public welfare.
Impact
The bill amends Tennessee’s tax information disclosure statutes by carving out an exception to existing penalties tied to unauthorized disclosure. It affects state and other covered public employees who handle tax information, reducing legal and employment exposure when they act in good faith under the referenced sales-tax disclosure authority. The change is limited in scope and does not repeal the general confidentiality framework, but it does alter enforcement and disciplinary consequences under § 67-1-1709.
Sentiment
The bill appears to have had strong and largely uncontroversial support. It advanced unanimously through the House Finance, Ways, and Means Subcommittee and Committee, and then passed the floor with no recorded opposition. The lack of dissent suggests broad agreement that the bill clarifies or protects officials who follow the law in good faith when handling tax information.
Contention
No notable opposition is reflected in the available votes or materials. The only likely point of interest is the balance between protecting public employees from punishment for good-faith disclosures and preserving the confidentiality of tax information. Supporters appear to have viewed the bill as a targeted clarification, while no recorded opponents raised concerns about weakening tax privacy protections.