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Panel approves bill shielding state employees who publish taxpayer refund lists
Summary
Senate Bill 1292, which exempts state employees acting in good faith from criminal penalties for publishing certain taxpayer refund information required by law, received a unanimous positive recommendation and will move to full finance.
The Tennessee Senate Revenue Subcommittee unanimously gave Senate Bill 1292 a positive recommendation and sent the bill to the full finance committee.
Leader Johnson told the committee the bill responds to a 2024 law (Public Chapter 950) that removed the property measure from franchise tax calculations and required the Department of Revenue to publish, from May 31 through June 30, the name of each taxpayer receiving a franchise-tax refund and a refund-range amount. Johnson said the earlier law also created a tension with state confidentiality rules that generally make disclosure of taxpayer information a felony.
"This bill would specify that any state employee who in good faith is complying with the law we passed would not be subject to that penalty," Johnson said. He told members there are no amendments to SB 1292 and that the measure carries no fiscal impact.
Senator Wally moved for a positive recommendation; the chair seconded. The committee recorded five ayes: Senators Hale, Powers, Wally, Yarbrough and Chairman Hensley. The chair announced 5 ayes and forwarded the bill to full finance with a positive recommendation.
The committee record notes the bill is intended to clarify that employees following the public-disclosure requirement in Public Chapter 950 will not face the usual criminal penalties associated with unauthorized taxpayer disclosures. The committee did not receive a fiscal cost estimate for the bill.
