TN HB2544

Taxation

Passed House William Lamberth (R)
Plain English Summary

Tennessee HB2544 changes how taxes are paid for liquified gas used in vehicles. Instead of paying an annual tax upfront, users will now pay the tax when the liquified gas is delivered to their vehicle. The bill also eliminates the need to renew the liquified gas user permit every year, making it permanent as long as users report and pay their taxes on time.

Supporters Say

Supporters of HB2544 argue that the bill simplifies the tax process for liquified gas users, making it more convenient by allowing them to pay taxes at the time of delivery. They believe this change will reduce administrative burdens and encourage the use of liquified gas vehicles, supporting cleaner energy initiatives.

Critics Say

Critics of HB2544 may contend that eliminating the annual renewal for liquified gas user permits could lead to less oversight and accountability in tax reporting. They might argue that this change could result in lost revenue for the state if users fail to comply with timely reporting and remittance of taxes.

Conflict of Interest Analysis Personal Interests
2/10
Risk Level
Low
Policy Area
Taxation
Industry Overlap
0%
Personal Conflicts
0 found

William Lamberth, the sponsor of HB2544, has a diverse range of personal financial interests primarily in the legal field and community organizations. However, there are no direct overlaps between his personal financial interests and the specific subject matter of the bill, which pertains to taxation related to liquified gas propelled motor vehicles. The bill's changes to tax collection and permit requirements do not appear to directly benefit any of Lamberth's business interests or professional roles. As an attorney and partner at a law firm, his work does not intersect with the taxation of liquified gas or the motor vehicle industry in a way that would suggest a conflict of interest. Therefore, the risk of personal financial gain from this legislation is minimal.

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.

Legislative Votes
FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION
House · Mar 16, 2026
Passed
94
YEA
0
NAY
HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar
House · Mar 12, 2026
Failed
0
YEA
2
NAY
HOUSE TRANSPORTATION COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee
House · Mar 10, 2026
Passed
19
YEA
0
NAY
HOUSE TRANSPORTATION SUBCOMMITTEE: Rec. for pass by s/c ref. to Transportation Committee
House · Mar 3, 2026
Passed
9
YEA
0
NAY

Source: LegiScan roll call vote data.

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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.