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HB 560

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.

114th Regular Session (2025-2026) Introduced by Kip Capley

Tennessee bill clarifies that revenue commissioner can impose data-use restrictions when sharing professional tax delinquency lists with licensing boards.

P2C, caption bill, held on desk - pending amdt.
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Bill Summary · HB 560

Legislative bill overview

HB 560 clarifies that when Tennessee's revenue commissioner shares monthly lists of taxpayers delinquent on professional privilege taxes with licensing boards and agencies, the commissioner can impose restrictions on how those boards use that information. The bill amends Tennessee Code Annotated Title 67 to explicitly establish this authority.

Why is this important

Professional licensing boards use delinquency lists to enforce compliance and protect the public by identifying practitioners who may not be in good standing. Clarifying restrictions on data use protects taxpayer privacy while allowing revenue collection enforcement. This addresses a potential gap in how sensitive tax information is shared between government agencies.

Potential points of contention

  • Privacy vs. enforcement balance: Some may argue that restrictions limit boards' ability to protect consumers, while privacy advocates may support clear guardrails on sensitive tax data sharing
  • Scope of commissioner authority: Questions about what restrictions the commissioner can impose and whether boards have adequate input on limitations affecting their licensing decisions
  • Implementation clarity: The bill doesn't specify what restrictions would apply, leaving details to commissioner discretion rather than statute

Compiled from official sources — confirm details with the bill’s official record.

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