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Tennessee General Assembly· HB 115Comp. SB subst.

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, the official text

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Stute ef J elifle&se-e

PUBLIC CHAPTER NO. 75

                                                    SENATE BILL NO. 1292

                                                       By Johnson, Yager

                                             Substituted for: House Bill No. 115

                                                     By Lamberth, Cochran

AN ACT to amend Tennessee Code Annotated, Section 67-1-1709, relative to the disclosure of tax
          information.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

          SECTION 1. Tennessee Code Annotated, Section 67-1-1709, is amended by adding the
following as a new subsection:

                    (d) Notwithstanding subsection (a), there shall be no crime, penalty, or dismissal from
          employment for any officer or employee of the state or any other officer or employee described
          in§ 67-1-1702(a), who in good faith acted in accordance with§ 67-4-2122(a)(8).

          SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.
         SENATE BILL NO. 1292

PASSED:  March 13, 2025

                                      RANDY ~NALLY
                         SPEAKER OF THE ~ENA TE

                         CAMERO~XTON,SPEAKER
                         HOUSE OF REPRESENTATIVES

APPROVED this J1' day of IV\o...vtJL.  2025

          lu.

         BILL LEE, GOVERNOR
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