Taxes - As introduced, clarifies that the monthly list of taxpayers delinquent in paying professional privilege tax that the commissioner of revenue transmits to licensing boards and agencies is subject to such restrictions on use as determined by the commissioner. - Amends TCA Title 67.

HB 560 clarifies that the monthly list of taxpayers delinquent in paying professional privilege tax - which the Tennessee Commissioner of Revenue sends to licensing boards - is subject to restrictions on how those boards can use the list. The bill directly affects licensing agencies (like those for doctors or lawyers) that receive this list, requiring them to follow rules set by the Commissioner of Revenue regarding its use. It amends Tennessee tax law to explicitly state that the commissioner may determine restrictions on the list’s application, such as limiting its use to specific enforcement purposes. This change ensures licensing boards cannot misuse the list beyond the commissioner’s defined boundaries. The bill does not alter tax rates or create new obligations, only clarifying existing data-sharing procedures.