TN HB0156This bill proposes to exempt child care agencies from paying business taxes in Tennessee. Additionally, it requires the state to allocate funds equivalent to the taxes collected from child care services during the 2023-2024 fiscal year to counties and municipalities.
Supporters of the bill argue that exempting child care agencies from business taxes will help reduce operational costs for these essential services, making child care more affordable for families. They believe this initiative will promote the growth of child care facilities, ultimately benefiting the community and economy.
Critics may argue that exempting child care agencies from business taxes could lead to a loss of revenue for local governments, which rely on these funds for essential services. They may also express concerns that the bill does not address the overall quality and accessibility of child care, focusing solely on tax exemptions.
The sponsor of HB0156, John Clemmons, is an attorney and partner at a law firm, with no documented personal financial interests in the child care industry. The bill proposes a tax exemption for child care agencies, which does not directly intersect with Clemmons' professional or financial activities. As an attorney, his professional focus is on legal services, and there is no indication that his law firm or any of his legal clients would benefit from the proposed tax exemption for child care agencies. Furthermore, his role as a board member of the Tennessee Bar Association does not present any conflict, as the association is unrelated to the child care sector.
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 | TN Legislature bio |
| Employer | Partner at Clemmons & Clemons, PLLC | Lawyers/Law Firms | AI-researched |
| Board Member | Board member of Tennessee Bar Association | — | AI-researched |
| Employer | CLEMMONS & CLEMONS, PLLC | Lawyers/Law Firms | TN Ethics Commission |
| Spouse Employer | TRUST INCOME | — | TN Ethics Commission |
| Spouse Employer | ENERGY TRANSFER LP | — | TN Ethics Commission |
| Employer | TRUST - CAPITAL GAINS | — | TN Ethics Commission |
| Business Owner | COLUMBIA UNIVERSITY ALUMNI ASSOCIATION OF NASHVILLE MEMBER from Jan 2009 to current | Education | TN Ethics Commission |
| Business Owner | VOLUNTEER LAWYERS & PROFESSIONALS FOR THE ARTS VOLUNTEER ATTORNEY from Jan 2009 to Apr 2018 | Lawyers/Law Firms | TN Ethics Commission |
| Business Owner | COLUMBIA UNIVERSITY ALUMNI REPRESENTATIVE COMMITTEE MEMBER from Jan 2008 to current | Education | TN Ethics Commission |
| Business Owner | HARRY PHILLIPS AMERICAN INN OF COURT BARRISTER from Aug 2015 to Apr 2019 | — | TN Ethics Commission |
| Business Owner | NASHVILLE BAR FOUNDATION FELLOW from Mar 2017 to current | — | TN Ethics Commission |
| Business Owner | TENNESSEE COLLEGE OF APPLIED TECHNOLOGY - NASHVILLE ADVISORY BOARD from Jun 2018 to Nov 2022 | Education | TN Ethics Commission |
| Business Owner | MCCABE PARK LITTLE LEAGUE VOLUNTEER COACH from Aug 2019 to current | — | TN Ethics Commission |
| Business Owner | TENNESSEE BAR ASSOCIATION MEMBER from Nov 2007 to current | — | TN Ethics Commission |
| Business Owner | NASHVILLE BAR ASSOCIATION MEMBER from Nov 2007 to current | — | TN Ethics Commission |
| Business Owner | SILENT NO LONGER TENNESSEE BOARD MEMBER from Feb 2022 to current | — | TN Ethics Commission |
| Business Owner | CORE HOOPS - MBA VOLUNTEER COACH from Jan 2022 to Feb 2023 | — | TN Ethics Commission |
| Business Owner | SILENT NO LONGER TN BOARD MEMBER from Jan 2023 to current | — | TN Ethics Commission |
| Business Owner | CLEMMONS AND CLEMONS, PLLC MEMBER from Jul 2013 to current | Lawyers/Law Firms | TN Ethics Commission |
| Business Owner | NASHVILLE RBI-BOYS & GIRLS CLUB OF MIDDLE TN RBI ADVISORY RD from Jan 2014 to Apr 2017 | — | TN Ethics Commission |
| Business Owner | FRIENDS OF SEVIER PARK, INC MEMBER, BOARD OF DIRECTORS from Apr 2013 to current | — | TN Ethics Commission |
| Business Owner | BELMONT-HILLSBORO NEIGHBORS, INC. EX OFFICIO MEMBER, STEERING COMMITTEE from Jan 2014 to current | — | TN Ethics Commission |
| Asset | FIDELITY INVESTMENTS (SPOUSE & 3 MINORS)and Minor Child | Securities & Investment | TN Ethics Commission |
| Asset | FIDELITY INVESTMENTS, 401(K) | Securities & Investment | TN Ethics Commission |
| Asset | MML INVESTOR SERVICES, LLC | — | TN Ethics Commission |
| Occupation | Law, LEGAL | — | TN Ethics Commission |
| Asset | Leadership PAC: INVICTUS 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.
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.
