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.

SB 1292 clarifies that Tennessee state employees, including those in the Department of Revenue, cannot face criminal charges, penalties, or job loss for publishing certain taxpayer names on the department’s website in June 2025. This applies specifically to franchise tax refund information required by existing law (TCA §67-4-2122(a)(8)). The bill creates a legal safe harbor for employees acting in good faith to comply with this disclosure requirement. It does not change tax rates or eligibility but protects staff from repercussions when following the mandated publication process.