diff --git a/src/libs/OptionsListUtils.js b/src/libs/OptionsListUtils.js
index 5c3c1c90778f..cc7ef66f7a43 100644
--- a/src/libs/OptionsListUtils.js
+++ b/src/libs/OptionsListUtils.js
@@ -750,7 +750,7 @@ function sortTags(tags) {
 }
 
 /**
- * Builds the options for the tree hierarchy via indents
+ * Builds the options for the category tree hierarchy via indents
  *
  * @param {Object[]} options - an initial object array
  * @param {Boolean} options[].enabled - a flag to enable/disable option in a list
@@ -758,7 +758,7 @@ function sortTags(tags) {
  * @param {Boolean} [isOneLine] - a flag to determine if text should be one line
  * @returns {Array<Object>}
  */
-function getIndentedOptionTree(options, isOneLine = false) {
+function getCategoryOptionTree(options, isOneLine = false) {
     const optionCollection = new Map();
 
     _.each(options, (option) => {
@@ -826,7 +826,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
             title: '',
             shouldShow: false,
             indexOffset,
-            data: getIndentedOptionTree(selectedOptions, true),
+            data: getCategoryOptionTree(selectedOptions, true),
         });
 
         return categorySections;
@@ -840,7 +840,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
             title: '',
             shouldShow: true,
             indexOffset,
-            data: getIndentedOptionTree(searchCategories, true),
+            data: getCategoryOptionTree(searchCategories, true),
         });
 
         return categorySections;
@@ -852,7 +852,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
             title: '',
             shouldShow: false,
             indexOffset,
-            data: getIndentedOptionTree(enabledCategories),
+            data: getCategoryOptionTree(enabledCategories),
         });
 
         return categorySections;
@@ -864,7 +864,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
             title: '',
             shouldShow: true,
             indexOffset,
-            data: getIndentedOptionTree(selectedOptions, true),
+            data: getCategoryOptionTree(selectedOptions, true),
         });
 
         indexOffset += selectedOptions.length;
@@ -887,7 +887,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
             title: Localize.translateLocal('common.recent'),
             shouldShow: true,
             indexOffset,
-            data: getIndentedOptionTree(cutRecentlyUsedCategories, true),
+            data: getCategoryOptionTree(cutRecentlyUsedCategories, true),
         });
 
         indexOffset += filteredRecentlyUsedCategories.length;
@@ -900,7 +900,7 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
         title: Localize.translateLocal('common.all'),
         shouldShow: true,
         indexOffset,
-        data: getIndentedOptionTree(filteredCategories),
+        data: getCategoryOptionTree(filteredCategories),
     });
 
     return categorySections;
@@ -915,7 +915,13 @@ function getCategoryListSections(categories, recentlyUsedCategories, selectedOpt
  * @returns {Array<Object>}
  */
 function getTagsOptions(tags) {
-    return getIndentedOptionTree(tags);
+    return _.map(tags, (tag) => ({
+        text: tag.name,
+        keyForList: tag.name,
+        searchText: tag.name,
+        tooltipText: tag.name,
+        isDisabled: !tag.enabled,
+    }));
 }
 
 /**
@@ -1758,7 +1764,7 @@ export {
     getEnabledCategoriesCount,
     hasEnabledOptions,
     sortCategories,
-    getIndentedOptionTree,
+    getCategoryOptionTree,
     formatMemberForList,
     formatSectionsFromSearchTerm,
 };
diff --git a/tests/unit/OptionsListUtilsTest.js b/tests/unit/OptionsListUtilsTest.js
index 45ddf44b244a..999107f0b3ae 100644
--- a/tests/unit/OptionsListUtilsTest.js
+++ b/tests/unit/OptionsListUtilsTest.js
@@ -1291,65 +1291,6 @@ describe('OptionsListUtils', () => {
             },
         ];
 
-        const smallTagsListWithParentChild = {
-            Movies: {
-                enabled: true,
-                name: 'Movies',
-            },
-            'Movies: Avengers: Endgame': {
-                enabled: true,
-                name: 'Movies: Avengers: Endgame',
-                unencodedName: 'Movies: Avengers: Endgame',
-            },
-            Places: {
-                enabled: false,
-                name: 'Places',
-            },
-            Task: {
-                enabled: true,
-                name: 'Task',
-            },
-        };
-
-        const smallResultListWithParentChild = [
-            {
-                title: '',
-                shouldShow: false,
-                indexOffset: 0,
-                // data sorted alphabetically by name
-                data: [
-                    {
-                        text: 'Movies',
-                        keyForList: 'Movies',
-                        searchText: 'Movies',
-                        tooltipText: 'Movies',
-                        isDisabled: false,
-                    },
-                    {
-                        text: '    Avengers',
-                        keyForList: 'Movies: Avengers',
-                        searchText: 'Movies: Avengers',
-                        tooltipText: 'Avengers',
-                        isDisabled: true,
-                    },
-                    {
-                        text: '        Endgame',
-                        keyForList: 'Movies: Avengers: Endgame',
-                        searchText: 'Movies: Avengers: Endgame',
-                        tooltipText: 'Endgame',
-                        isDisabled: false,
-                    },
-                    {
-                        text: 'Task',
-                        keyForList: 'Task',
-                        searchText: 'Task',
-                        tooltipText: 'Task',
-                        isDisabled: false,
-                    },
-                ],
-            },
-        ];
-
         const smallResult = OptionsListUtils.getFilteredOptions(REPORTS, PERSONAL_DETAILS, [], emptySearch, [], [], false, false, false, {}, [], true, smallTagsList);
         expect(smallResult.tagOptions).toStrictEqual(smallResultList);
 
@@ -1412,26 +1353,9 @@ describe('OptionsListUtils', () => {
             recentlyUsedTags,
         );
         expect(largeWrongSearchResult.tagOptions).toStrictEqual(largeWrongSearchResultList);
-
-        const smallResultWithParentChild = OptionsListUtils.getFilteredOptions(
-            REPORTS,
-            PERSONAL_DETAILS,
-            [],
-            emptySearch,
-            [],
-            [],
-            false,
-            false,
-            false,
-            {},
-            [],
-            true,
-            smallTagsListWithParentChild,
-        );
-        expect(smallResultWithParentChild.tagOptions).toStrictEqual(smallResultListWithParentChild);
     });
 
-    it('getIndentedOptionTree()', () => {
+    it('getCategoryOptionTree()', () => {
         const categories = {
             Meals: {
                 enabled: true,
@@ -1744,8 +1668,8 @@ describe('OptionsListUtils', () => {
             },
         ];
 
-        expect(OptionsListUtils.getIndentedOptionTree(categories)).toStrictEqual(result);
-        expect(OptionsListUtils.getIndentedOptionTree(categories, true)).toStrictEqual(resultOneLine);
+        expect(OptionsListUtils.getCategoryOptionTree(categories)).toStrictEqual(result);
+        expect(OptionsListUtils.getCategoryOptionTree(categories, true)).toStrictEqual(resultOneLine);
     });
 
     it('sortCategories', () => {