Tennessee

Bills and Sponsors

2008

HB 3094 - Represent Hill Lynn West Windle, Buck Tidwell, Tindell, Turner M, Maggart, Harwell, Gresham, Mumpower, Kelsey, Casada, McCormick, Campfield, Eldridge, Bell 
SB 3489  - Same as above.

Legislative Summary: This bill requires the Department of Finance and Administration to develop a single, searchable website accessible to the public at no cost that provides information on expenditures of state funds. It also requires the Department of Revenue to prepare a report on preferential tax treatment, which will be posted on the website.


2007

Taxpayer Transparency Act of 2007
HB 915, Representative John Mark Windle
SB 1066, Senator Jim Tracy

Legislative Summary: This bill requires the department of finance and administration, with assistance from the office of information resources, to develop and operate a Web site that contains information regarding expenditure of state funds, such as the recipients of the funds, the amount of the expenditure, and the department or agency making the expenditure.

The Web site must be accessible by the public at no cost and must be in a format that is searchable and that may be downloaded. This bill would not require the disclosure of information deemed confidential.

Information for fiscal year 2006-2007 must be posted by January 1, 2008; thereafter, the Web site would include information for the most recently-completed fiscal year by September 30 of each year.

If signed into law, this legislation would create a public website that lists every entity receiving Tennessee grants and/or contracts over $5,000 and for what purposes the money is being disbursed.

Transparency in Government Act
HB 943, Rep. Matthew Hill
SB 1146, Sen. Dewayne Bunch

Legislative Summary: This bill requires the department of finance and administration to develop a single, searchable Web site accessible to the public at no cost that provides information on expenditures of state funds. It also requires the department of revenue to prepare a report on preferential tax treatment, which will be posted on the Web site.

For each expenditure, the Web site must include at least: the name and principal location or residence of the entity or recipients of the funds, the amount of state funds expended, the type of transaction, the funding or expending agency, the budget program source, a descriptive purpose of the funding action or expenditure, and any other relevant information specified by the department of finance and administration. This bill does not require disclosure of any information considered confidential under state or federal law. This bill requires agencies to provide the necessary information to the department. The Web site will include data for the fiscal year 2007-2008 and each year thereafter, to be posted no later than 30 days after the last day of the preceding fiscal year.

The Web site must also include the most recent "lost revenue report," a report that the bill requires the department of revenue to prepare each year. The report must set out all provisions of state tax law that reduce state revenue through exclusions, deductions, credits, exemptions, deferrals, or other preferential tax treatment. It must include, for the previous fiscal year, the department's best estimate of the amount of state revenue that would have been collected but for the existence of such tax treatment.

In addition to posting on the searchable Web site, the report must be presented to the governor, the speaker of the senate, and the speaker of the house of representatives. The department of revenue must prepare the lost revenue report by October first each year, though it may supplement the report at other times during the year. 


Status

SB 4095: 02/04/2008 - Referred to Senate Finance, Ways and Means Committee.
HB 4034: Placed on subcommittee calendar for Finance, Ways and Means for 02/27/2008


The Tennessee state legislature convenes on January 8, 2008 and is expected to adjourn on May 23, 2008.
 

What We’re Doing

Letter of support for creation of grant and contract database in Tennessee from National Taxpayers Union and the Council for Citizens Against Government Waste

Press Release about the Taxpayer Transparency Act by Americans for Tax Reform



News

3/21/07 --  Transparency on the March in Tennessee


What You’ve Got Already

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Take Action

Click here to send a petition to your legislators in support of a Tennessee state spending database.