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.

HB 115 amends Tennessee law to protect state employees who publish certain tax refund information as required by existing law. It clarifies that no criminal penalty, fine, or job loss may be imposed on department of revenue officers or other state employees who, in good faith, publish the names of taxpayers receiving franchise tax refunds on the department’s website by June 2025. The bill specifically shields employees acting in accordance with the existing requirement under Section 67-1-1709. It does not change the underlying requirement to publish the information but removes legal risks for compliance. This is a clarifying amendment, not a new policy, and became law as Public Chapter 75 on April 8, 2025.