The Disclosure Of Tax Information

This bill clarifies that Tennessee state employees who publish the names of certain taxpayers receiving franchise tax refunds on the department's website are protected from criminal charges, penalties, or job dismissal, as long as they act in good faith according to the law. This requirement will take effect in June 2025.

Supporters of this bill argue that it ensures transparency and accountability in the state's tax refund process by protecting employees who are required to disclose taxpayer names online. It helps maintain public trust while safeguarding diligent state workers from unjust penalties.

Critics may argue that this bill could compromise taxpayer privacy by publicly disclosing names, potentially leading to unwanted scrutiny or privacy concerns. They might also express concerns over the potential misuse of such information, despite the protections for employees.

The analysis of HB0115, sponsored by William Lamberth, reveals a low risk of conflict of interest based on his personal financial interests. Lamberth's primary occupation as an attorney and his partnership in a law firm do not directly intersect with the bill's focus on taxation and the disclosure of tax information. His ownership of Lamberth Consulting and his role as a board member of Sumner County CASA also do not present any direct or indirect financial benefits from the enactment of this bill. The bill pertains to the transparency of taxpayer information and protections for state employees, which are not areas where Lamberth has documented personal financial stakes.

Unlike federal analysis based on campaign donations, state analysis examines legislators' personal financial interests — their jobs, businesses, and investments.

Items marked "AI-researched" are generated from public sources but have not been independently verified. Verified data is sourced from official legislature websites and disclosure filings.