Veterans - As introduced, enacts the "Veterans Assistance for Livelihood, Opportunity, and Relief (VALOR) Act," which exempts disabled veterans who have 100 percent permanent and total disability from a service-connected cause from the payment of certain taxes and fees. - Amends TCA Section 5-8-102; Title 55, Chapter 4; Title 67 and Title 70, Chapter 2.

HB 52, the VALOR Act, exempts Tennessee veterans with 100% permanent and total service-connected disability from specific taxes and fees. It removes the $10 fee for permanent hunting/fishing licenses, reimburses property taxes on their primary home, and waives registration fees for one vehicle (passenger car, RV, or half/¾-ton truck). Eligibility requires verification of disability status through the U.S. Department of Veterans Affairs. The law takes effect January 1, 2026, directly benefiting qualifying veterans who own homes or vehicles in Tennessee.