Tennessee · 114th Regular Session (2025-2026) · Bill

HB 115: Taxes, Franchise - As enacted, clarifies that the imposition of a criminal offense, penalty, or dismissal from employment does not apply to an officer or employee of the department of revenue or other employee or officer of the state who in good faith acts in accordance with present law requiring the department to publish on its website in June 2025 the names of certain taxpayers issued franchise tax refunds. - Amends TCA Section 67-1-1709.

In committee Last action April 8, 2025: Comp. became Pub. Ch. 75

Plain-language summary

HB 115 is a bill introduced in the Tennessee House on January 13, 2025. According to its official title, it concerns: Taxes, Franchise - As enacted, clarifies that the imposition of a criminal offense, penalty, or dismissal from employment does not apply to an officer or employee of the department of revenue or other employee or officer of the state who in good faith acts in accordance with present law requiring the department to publish on its website in June 2025 the names of certain taxpayers issued franchise tax refunds. - Amends TCA Section 67-1-1709. Primary sponsor: William Lamberth (Republican). Most recent recorded action (April 8, 2025): Comp. became Pub. Ch. 75.

Sponsors

Primary sponsor: William Lamberth (Republican).