AN ACT to amend Tennessee Code Annotated, Section 67-1-1709, relative to the disclosure of tax information.
Summary
SB1292 amends Tennessee’s tax confidentiality and disclosure laws to provide a narrow protection for state and certain local officers or employees who, in good faith, act in accordance with a separate tax-information disclosure provision in Tennessee law. Specifically, the bill adds language to Tennessee Code Annotated § 67-1-1709 stating that such individuals will not be subject to a crime, penalty, or dismissal from employment for conduct that complies with § 67-4-2122(a)(8).
In practical terms, the bill creates a safe harbor for government personnel who disclose tax information in the manner authorized by the referenced statute, so long as they act in good faith. It does not broadly expand public access to tax records; rather, it clarifies that employees following the law’s disclosure rules should not face punishment under the general tax-information confidentiality provisions.
Impact
The bill amends Tennessee Code Annotated § 67-1-1709 by carving out an exception to existing penalties tied to unauthorized disclosure of tax information. It affects state officers and employees, as well as other officers and employees covered by § 67-1-1702(a), by shielding them from criminal liability, civil or administrative penalties, and employment dismissal when they act in good faith under § 67-4-2122(a)(8). The measure takes effect immediately upon becoming law.
Sentiment
The bill appears to have been noncontroversial and broadly supported. It passed the Senate Finance, Ways and Means Committee unanimously and then passed the full Senate 90-0, indicating strong bipartisan agreement or at least no recorded opposition. The absence of committee transcript debate suggests the measure was viewed as a technical or clarifying change rather than a major policy shift.
Contention
No notable opposition is reflected in the available record. The only potentially sensitive issue is the balance between tax confidentiality and authorized disclosure: the bill protects employees who disclose information in good faith under another statute, which could raise questions about the scope of permitted disclosures. However, the unanimous votes and lack of recorded debate suggest there was little or no active contention over that point.