TN HB0127

Local Tax Surcharges

Introduced House William Lamberth (R)
Plain English Summary

This bill allows all cities and counties in Tennessee to impose a local tax surcharge to fund transportation improvement programs. Previously, only certain major cities and counties had this authority. The revenue from these surcharges can be used for highway and bridge projects, as well as mass transit projects.

Supporters Say

Supporters of the bill argue that it empowers local governments across Tennessee to address their unique transportation needs by providing them with the ability to raise funds through local tax surcharges. This expanded authority could lead to improved infrastructure, benefiting economic development and quality of life throughout the state.

Critics Say

Critics of the bill might claim that it could lead to increased taxes for residents across Tennessee as more local governments may choose to impose these surcharges. There is also concern that the expanded use of funds might not be evenly distributed, potentially favoring certain projects over others based on local government priorities.

Conflict of Interest Analysis Personal Interests
1/10
Risk Level
Low
Policy Area
Taxation
Industry Overlap
0%
Personal Conflicts
0 found

The analysis of Representative William Lamberth's personal financial interests reveals no direct conflicts with the subject matter of HB0127. As an attorney and partner at a law firm, his professional activities are not directly related to the taxation or transportation sectors affected by this bill. Additionally, his ownership of Lamberth Consulting and board membership with Sumner County CASA do not intersect with the bill's focus on local tax surcharges and transportation infrastructure. The bill's impact on local taxation and infrastructure development does not appear to offer any direct financial benefit to his legal practice or consulting business. Furthermore, his spouse's employment with Sumner County Schools is unrelated to the bill's provisions.

Sponsor's Personal Financial Interests

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

Type Description Industry Source
Occupation Attorney Lawyers/Law Firms AI-researched
Employer Partner at Lamberth, Cifelli, Ellis & Nason, P.A. TN Legislature bio
Business Owner Owner of Lamberth Consulting AI-researched
Board Member Board Member of Sumner County CASA TN Legislature bio
Spouse Employer Spouse employed by Sumner County Schools AI-researched
Employer STATE OF TN Government TN Ethics Commission
Employer SELF EMPLOYED ATTORNEY Lawyers/Law Firms TN Ethics Commission
Business Owner PORTLAND COMMUNITY CHAIRMAN from Jan 2026 to current TN Ethics Commission
Business Owner UNITED WAY SUMNER CO BOARD MEMBER from Jan 2026 to current TN Ethics Commission
Business Owner VOLUNTEER STATE COMMUNITY COLLEGE BOARD MEMBER from Jan 2026 to current Education TN Ethics Commission
Occupation Law, GENERAL PRACTICE OF LAW TN Ethics Commission
Occupation Law, STATE OF TN TN Ethics Commission
Asset Leadership PAC: LAMBERTH PAC TN Ethics Commission

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.

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About This Analysis

This summary was generated using AI from the bill's official text and metadata. Data sourced from LegiScan and the Tennessee General Assembly. Conflict analysis examines the sponsor's personal financial interests for potential overlaps with the bill's subject matter.