Tennessee's House Bill 115, introduced by Representative Lamberth on January 28, 2025, aims to amend existing tax disclosure laws, specifically targeting the protections for state employees regarding the handling of tax information. The bill seeks to ensure that officers and employees of the state cannot face criminal charges, penalties, or job dismissals if they act in good faith while complying with certain tax regulations.

The key provision of HB 115 introduces a new subsection to Tennessee Code Annotated, Section 67-1-1709, which clarifies that state employees are protected when they follow the guidelines outlined in § 67-4-2122(a)(8). This amendment is designed to foster a more transparent environment for tax-related disclosures, potentially encouraging employees to report issues without fear of repercussions.

While the bill has garnered support for its intent to protect state employees, it has also sparked debates regarding the implications of such protections. Critics argue that the bill could inadvertently shield misconduct or negligence, raising concerns about accountability within state agencies. Proponents, however, emphasize the importance of encouraging whistleblowing and protecting those who act in the public interest.

The passage of HB 115 could have significant implications for state governance and employee relations, as it seeks to balance transparency with the need for employee security. As the bill moves through the legislative process, its outcomes will be closely monitored by both supporters and opponents, with potential impacts on how tax information is managed and disclosed in Tennessee.

In conclusion, House Bill 115 represents a pivotal step in redefining the legal landscape surrounding tax information disclosure in Tennessee. Its future will depend on ongoing discussions and the willingness of lawmakers to address the concerns raised by various stakeholders.