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HB 52

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.

114th Regular Session (2025-2026) Introduced by Gino Bulso

Tennessee's VALOR Act would exempt 100% disabled veterans from certain state taxes and fees to reduce their financial burden.

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Bill Summary · HB 52

Legislative bill overview

HB 52, the "Veterans Assistance for Livelihood, Opportunity, and Relief (VALOR) Act," would exempt disabled veterans with 100 percent permanent and total service-connected disability from paying certain state taxes and fees. The bill modifies multiple sections of Tennessee Code Annotated across tax, motor vehicle, and other regulatory statutes to provide financial relief to this specific veteran population.

Why is this important

Disabled veterans with service-connected disabilities face ongoing financial challenges related to their conditions, and tax/fee exemptions can meaningfully reduce living costs. This targeted relief recognizes the sacrifice of severely disabled veterans while potentially affecting state revenue streams and creating administrative requirements for verification and processing.

Potential points of contention

  • Revenue impact: Exempting an entire class from certain taxes and fees reduces state income; fiscal note would clarify the financial burden on state and local budgets
  • Scope definition: The 100 percent permanent and total disability threshold is narrow—questions exist about whether other disability levels (80-90 percent) should be included and why this specific standard was chosen
  • Implementation complexity: Agencies must verify veteran status and disability rating through VA records; administrative costs and potential processing delays could offset savings for veterans
  • Equity concerns: Exemptions may raise questions about fairness to other vulnerable populations and whether broader tax relief strategies would be more equitable

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

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