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

SB 1292: 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.

Enacted Last action April 8, 2025: Pub. Ch. 75

Plain-language summary

SB 1292 is a bill introduced in the Tennessee Senate on February 6, 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: Johnson. Most recent recorded action (April 8, 2025): Pub. Ch. 75.

Sponsors

Primary sponsor: Johnson.