diff --git a/javascript/packages/linter/test/rules/html-no-unknown-tag.test.ts b/javascript/packages/linter/test/rules/html-no-unknown-tag.test.ts
index f0a73f29a..a610bc5b3 100644
--- a/javascript/packages/linter/test/rules/html-no-unknown-tag.test.ts
+++ b/javascript/packages/linter/test/rules/html-no-unknown-tag.test.ts
@@ -500,5 +500,30 @@ describe("html-no-unknown-tag", () => {
     test("tag.send for custom element passes", () => {
       expectNoOffenses(`<%= tag.send("turbo-frame", id: "frame") do %>content<% end %>`)
     })
+
+    test("tag shadowed by a block argument passes", () => {
+      expectNoOffenses(`
+        <% @tags.each do |tag| %>
+          <%= tag.name %>
+        <% end %>
+      `)
+    })
+
+    test("tag shadowed by a local variable assignment passes", () => {
+      expectNoOffenses(`
+        <% tag = Tag.new(name: "Name") %>
+
+        <li><%= tag.name %></li>
+      `)
+    })
+
+    test("tag.hello is still flagged after an unrelated local variable assignment", () => {
+      expectWarning('Unknown HTML tag `<hello>`. This is not a standard HTML element.')
+
+      assertOffenses(`
+        <% label = "Name" %>
+        <%= tag.hello do %><%= label %><% end %>
+      `)
+    })
   })
 })
diff --git a/src/analyze/action_view/tag_helpers.c b/src/analyze/action_view/tag_helpers.c
index 507ab24fd..248661a2c 100644
--- a/src/analyze/action_view/tag_helpers.c
+++ b/src/analyze/action_view/tag_helpers.c
@@ -48,29 +48,86 @@ typedef struct {
   size_t erb_content_offset;
 } tag_helper_parse_context_T;
 
-static bool build_scope_options_from_context(analyze_ruby_context_T* context, pm_options_t* options) {
-  size_t locals_count = context && context->tag_helper_locals ? hb_array_size(context->tag_helper_locals) : 0;
+typedef struct {
+  tag_helper_scope_T* scope;
+  hb_array_T* constants;
+  size_t from;
+  size_t to;
+} local_read_search_T;
 
-  if (locals_count == 0) { return false; }
-  if (!pm_options_scopes_init(options, 1)) { return false; }
+static void append_local_read_constant(local_read_search_T* search, pm_constant_id_t constant_id) {
+  pm_constant_t* constant = pm_constant_pool_id_to_constant(&search->scope->parser.constant_pool, constant_id);
 
-  pm_options_scope_t* scope = &options->scopes[0];
+  if (!constant || constant->length == 0) { return; }
 
-  if (!pm_options_scope_init(scope, locals_count)) {
-    pm_options_free(options);
+  for (size_t index = 0; index < hb_array_size(search->constants); index++) {
+    pm_constant_t* existing = hb_array_get(search->constants, index);
 
-    return false;
+    if (existing && existing->length == constant->length
+        && memcmp(existing->start, constant->start, constant->length) == 0) {
+      return;
+    }
   }
 
-  for (size_t index = 0; index < locals_count; index++) {
-    const char* local_name = hb_array_get(context->tag_helper_locals, index);
+  hb_array_append(search->constants, constant);
+}
+
+static bool search_local_variable_reads(const pm_node_t* node, void* data) {
+  local_read_search_T* search = (local_read_search_T*) data;
+  const uint8_t* base = (const uint8_t*) search->scope->buffer.value;
+
+  size_t start = (size_t) (node->location.start - base);
+  size_t end = (size_t) (node->location.end - base);
+
+  if (end <= search->from || start >= search->to) { return false; }
 
-    pm_string_constant_init(&scope->locals[index], local_name, strlen(local_name));
+  if (PM_NODE_TYPE(node) == PM_LOCAL_VARIABLE_READ_NODE && start >= search->from && end <= search->to) {
+    append_local_read_constant(search, ((pm_local_variable_read_node_t*) node)->name);
   }
 
   return true;
 }
 
+static bool build_scope_options_from_context(
+  analyze_ruby_context_T* context,
+  pm_options_t* options,
+  size_t from,
+  size_t to
+) {
+  if (!context || !context->tag_helper_scope || !context->tag_helper_scope->root) { return false; }
+  if (to <= from) { return false; }
+
+  local_read_search_T search = { .scope = context->tag_helper_scope,
+                                 .constants = hb_array_init(4, context->allocator),
+                                 .from = from,
+                                 .to = to };
+
+  pm_visit_node(context->tag_helper_scope->root, search_local_variable_reads, &search);
+
+  size_t locals_count = hb_array_size(search.constants);
+  bool built = false;
+
+  if (locals_count > 0 && pm_options_scopes_init(options, 1)) {
+    pm_options_scope_t* scope = &options->scopes[0];
+
+    if (pm_options_scope_init(scope, locals_count)) {
+      for (size_t index = 0; index < locals_count; index++) {
+        pm_constant_t* constant = hb_array_get(search.constants, index);
+
+        pm_string_constant_init(&scope->locals[index], (const char*) constant->start, constant->length);
+      }
+
+      built = true;
+    } else {
+      pm_options_free(options);
+    }
+  }
+
+  hb_array_free(&search.constants);
+
+  return built;
+}
+
 static tag_helper_parse_context_T* parse_tag_helper_content(
   const char* content_string,
   const char* original_source,
@@ -88,13 +145,16 @@ static tag_helper_parse_context_T* parse_tag_helper_content(
   parse_context->original_source = original_source;
   parse_context->erb_content_offset = erb_content_offset;
 
+  size_t content_length = strlen(parse_context->content_string);
+
   pm_options_t options = { 0 };
-  bool has_scope_options = build_scope_options_from_context(context, &options);
+  bool has_scope_options =
+    build_scope_options_from_context(context, &options, erb_content_offset, erb_content_offset + content_length);
 
   pm_parser_init(
     &parse_context->parser,
     parse_context->prism_source,
-    strlen(parse_context->content_string),
+    content_length,
     has_scope_options ? &options : NULL
   );
   parse_context->root = pm_parse(&parse_context->parser);
@@ -1774,67 +1834,12 @@ void transform_tag_helper_blocks(const AST_NODE_T* node, analyze_ruby_context_T*
   }
 }
 
-static size_t push_tag_helper_local_scope(const AST_NODE_T* node, analyze_ruby_context_T* context) {
-  if (!node || !context || !context->tag_helper_locals) { return 0; }
-
-  hb_array_T* block_arguments = NULL;
-
-  if (node->type == AST_ERB_BLOCK_NODE) {
-    block_arguments = ((AST_ERB_BLOCK_NODE_T*) node)->block_arguments;
-  } else if (node->type == AST_ERB_RENDER_NODE) {
-    block_arguments = ((AST_ERB_RENDER_NODE_T*) node)->block_arguments;
-  }
-
-  if (!block_arguments) { return 0; }
-
-  size_t pushed = 0;
-
-  for (size_t index = 0; index < hb_array_size(block_arguments); index++) {
-    AST_NODE_T* argument = hb_array_get(block_arguments, index);
-
-    if (!argument || argument->type != AST_RUBY_PARAMETER_NODE) { continue; }
-
-    AST_RUBY_PARAMETER_NODE_T* parameter = (AST_RUBY_PARAMETER_NODE_T*) argument;
-
-    if (!parameter->name || hb_string_is_empty(parameter->name->value)) { continue; }
-
-    char* name = hb_allocator_strndup(context->allocator, parameter->name->value.data, parameter->name->value.length);
-
-    if (name && hb_array_append(context->tag_helper_locals, name)) {
-      pushed++;
-    } else if (name) {
-      hb_allocator_dealloc(context->allocator, name);
-    }
-  }
-
-  return pushed;
-}
-
-static void pop_tag_helper_local_scope(analyze_ruby_context_T* context, size_t count) {
-  if (!context || !context->tag_helper_locals) { return; }
-
-  for (size_t index = 0; index < count; index++) {
-    size_t size = hb_array_size(context->tag_helper_locals);
-
-    if (size == 0) { break; }
-
-    char* name = hb_array_get(context->tag_helper_locals, size - 1);
-    hb_array_remove(context->tag_helper_locals, size - 1);
-
-    if (name) { hb_allocator_dealloc(context->allocator, name); }
-  }
-}
-
 bool transform_tag_helper_nodes(const AST_NODE_T* node, void* data) {
   analyze_ruby_context_T* context = (analyze_ruby_context_T*) data;
 
-  size_t pushed_locals = push_tag_helper_local_scope(node, context);
-
   transform_tag_helper_blocks(node, context);
 
   herb_visit_child_nodes(node, transform_tag_helper_nodes, data);
 
-  pop_tag_helper_local_scope(context, pushed_locals);
-
   return false;
 }
diff --git a/src/analyze/analyze.c b/src/analyze/analyze.c
index 043ec0375..8ffbced00 100644
--- a/src/analyze/analyze.c
+++ b/src/analyze/analyze.c
@@ -16,8 +16,10 @@
 #include "../include/ast/ast_node.h"
 #include "../include/ast/ast_nodes.h"
 #include "../include/errors.h"
+#include "../include/extract.h"
 #include "../include/lexer/token_struct.h"
 #include "../include/lib/hb_array.h"
+#include "../include/lib/hb_buffer.h"
 #include "../include/lib/hb_string.h"
 #include "../include/lib/string.h"
 #include "../include/location/location.h"
@@ -1016,6 +1018,63 @@ hb_array_T* rewrite_node_array(AST_NODE_T* node, hb_array_T* array, analyze_ruby
   return new_array;
 }
 
+static tag_helper_scope_T* tag_helper_scope_init(const char* source, hb_allocator_T* allocator) {
+  if (!source) { return NULL; }
+
+  tag_helper_scope_T* scope = hb_allocator_alloc(allocator, sizeof(tag_helper_scope_T));
+
+  if (!scope) { return NULL; }
+
+  memset(scope, 0, sizeof(tag_helper_scope_T));
+
+  if (!hb_buffer_init(&scope->buffer, strlen(source), allocator)) {
+    hb_allocator_dealloc(allocator, scope);
+
+    return NULL;
+  }
+
+  herb_extract_ruby_options_T extract_options = {
+    .semicolons = true,
+    .comments = false,
+    .preserve_positions = true,
+  };
+
+  herb_extract_ruby_to_buffer_with_options(source, &scope->buffer, &extract_options, allocator);
+
+  if (!scope->buffer.value || scope->buffer.length == 0) {
+    hb_buffer_free(&scope->buffer);
+    hb_allocator_dealloc(allocator, scope);
+
+    return NULL;
+  }
+
+  pm_options_partial_script_set(&scope->options, true);
+  pm_parser_init(&scope->parser, (const uint8_t*) scope->buffer.value, scope->buffer.length, &scope->options);
+
+  scope->root = pm_parse(&scope->parser);
+
+  if (!scope->root) {
+    pm_parser_free(&scope->parser);
+    pm_options_free(&scope->options);
+    hb_buffer_free(&scope->buffer);
+    hb_allocator_dealloc(allocator, scope);
+
+    return NULL;
+  }
+
+  return scope;
+}
+
+static void tag_helper_scope_free(tag_helper_scope_T* scope, hb_allocator_T* allocator) {
+  if (!scope) { return; }
+
+  pm_node_destroy(&scope->parser, scope->root);
+  pm_parser_free(&scope->parser);
+  pm_options_free(&scope->options);
+  hb_buffer_free(&scope->buffer);
+  hb_allocator_dealloc(allocator, scope);
+}
+
 void herb_analyze_parse_tree(
   AST_DOCUMENT_NODE_T* document,
   const char* source,
@@ -1029,7 +1088,7 @@ void herb_analyze_parse_tree(
     .document = document,
     .parent = NULL,
     .ruby_context_stack = hb_array_init(8, allocator),
-    .tag_helper_locals = hb_array_init(8, allocator),
+    .tag_helper_scope = NULL,
     .allocator = allocator,
     .source = source,
   };
@@ -1051,7 +1110,12 @@ void herb_analyze_parse_tree(
   }
 
   if (options && options->action_view_helpers) {
+    context.tag_helper_scope = tag_helper_scope_init(source, allocator);
+
     herb_visit_node((AST_NODE_T*) document, transform_tag_helper_nodes, &context);
+
+    tag_helper_scope_free(context.tag_helper_scope, allocator);
+    context.tag_helper_scope = NULL;
   }
 
   herb_transform_conditional_elements(document, allocator);
@@ -1069,11 +1133,5 @@ void herb_analyze_parse_tree(
 
   herb_parser_match_html_tags_post_analyze(document, options, allocator);
 
-  for (size_t index = hb_array_size(context.tag_helper_locals); index > 0; index--) {
-    char* local_name = hb_array_get(context.tag_helper_locals, index - 1);
-    if (local_name) { hb_allocator_dealloc(allocator, local_name); }
-  }
-
-  hb_array_free(&context.tag_helper_locals);
   hb_array_free(&context.ruby_context_stack);
 }
diff --git a/src/include/analyze/analyze.h b/src/include/analyze/analyze.h
index b0a0b2dfa..d0c242f28 100644
--- a/src/include/analyze/analyze.h
+++ b/src/include/analyze/analyze.h
@@ -4,14 +4,22 @@
 #include "../ast/ast_nodes.h"
 #include "../lib/hb_allocator.h"
 #include "../lib/hb_array.h"
+#include "../lib/hb_buffer.h"
 #include "../parser/parser.h"
 #include "analyzed_ruby.h"
 
+typedef struct TAG_HELPER_SCOPE_STRUCT {
+  hb_buffer_T buffer;
+  pm_options_t options;
+  pm_parser_t parser;
+  pm_node_t* root;
+} tag_helper_scope_T;
+
 typedef struct ANALYZE_RUBY_CONTEXT_STRUCT {
   AST_DOCUMENT_NODE_T* document;
   AST_NODE_T* parent;
   hb_array_T* ruby_context_stack;
-  hb_array_T* tag_helper_locals;
+  tag_helper_scope_T* tag_helper_scope;
   hb_allocator_T* allocator;
   const char* source;
   bool found_strict_locals;
diff --git a/test/analyze/action_view/tag_helper/tag_test.rb b/test/analyze/action_view/tag_helper/tag_test.rb
index e98c250bd..fd784bf34 100644
--- a/test/analyze/action_view/tag_helper/tag_test.rb
+++ b/test/analyze/action_view/tag_helper/tag_test.rb
@@ -644,5 +644,109 @@ class TagTest < Minitest::Spec
         <%= tag.hr %>
       HTML
     end
+
+    test "tag shadowed by local variable assignment is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% tag = Tag.new(name: "Name") %>
+
+        <li><%= tag.name %></li>
+      HTML
+    end
+
+    test "tag shadowed by multiple assignment is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% label, tag = @pair %>
+        <%= tag.name %>
+      HTML
+    end
+
+    test "tag shadowed by or-assignment is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% tag ||= Tag.new %>
+        <%= tag.name %>
+      HTML
+    end
+
+    test "tag shadowed by local variable assignment inside an if statement is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% if @condition %>
+          <% tag = Tag.new %>
+          <%= tag.name %>
+        <% end %>
+      HTML
+    end
+
+    test "real tag helper is still transformed before the local variable assignment" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <%= tag.hr %>
+        <% tag = Tag.new %>
+        <%= tag.name %>
+      HTML
+    end
+
+    test "tag shadowed by a for loop variable is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% for tag in @tags %>
+          <%= tag.name %>
+        <% end %>
+      HTML
+    end
+
+    test "tag shadowed by a local variable assigned in a block opening is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% tag = capture do %>
+          content
+        <% end %>
+        <%= tag.name %>
+      HTML
+    end
+
+    test "tag shadowed by block argument is not treated as tag helper with iteration nodes" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true, iteration_nodes: true)
+        <% @tags.each do |tag| %>
+          <%= tag.name %>
+        <% end %>
+      HTML
+    end
+
+    test "tag shadowed by a rescue reference is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% begin %>
+          <%= render "thing" %>
+        <% rescue => tag %>
+          <%= tag.name %>
+        <% end %>
+      HTML
+    end
+
+    test "tag shadowed by a rescue reference with an exception class is not treated as tag helper" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% begin %>
+          <%= render "thing" %>
+        <% rescue StandardError => tag %>
+          <%= tag.name %>
+        <% end %>
+      HTML
+    end
+
+    test "real tag helper is still transformed outside the rescue branch" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% begin %>
+          <%= tag.hr %>
+        <% rescue => tag %>
+          rescued
+        <% end %>
+      HTML
+    end
+
+    test "local variable assigned inside a block doesn't shadow the tag helper outside of it" do
+      assert_parsed_snapshot(<<~HTML, action_view_helpers: true)
+        <% @groups.each do |group| %>
+          <% tag = group.tag %>
+          <%= tag.name %>
+        <% end %>
+        <%= tag.hr %>
+      HTML
+    end
   end
 end
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0090_tag_shadowed_by_local_variable_assignment_is_not_treated_as_tag_helper_3002414cbbbee566b64e16fa573856d2-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0090_tag_shadowed_by_local_variable_assignment_is_not_treated_as_tag_helper_3002414cbbbee566b64e16fa573856d2-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..7922e83f7
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0090_tag_shadowed_by_local_variable_assignment_is_not_treated_as_tag_helper_3002414cbbbee566b64e16fa573856d2-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,50 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0090_tag shadowed by local variable assignment is not treated as tag helper"
+input: |2-
+<% tag = Tag.new(name: "Name") %>
+
+<li><%= tag.name %></li>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(4:0))
+└── children: (4 items)
+    ├── @ ERBContentNode (location: (1:0)-(1:33))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " tag = Tag.new(name: "Name") " (location: (1:2)-(1:31))
+    │   ├── tag_closing: "%>" (location: (1:31)-(1:33))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    ├── @ HTMLTextNode (location: (1:33)-(3:0))
+    │   └── content: "\n\n"
+    │
+    ├── @ HTMLElementNode (location: (3:0)-(3:24))
+    │   ├── open_tag:
+    │   │   └── @ HTMLOpenTagNode (location: (3:0)-(3:4))
+    │   │       ├── tag_opening: "<" (location: (3:0)-(3:1))
+    │   │       ├── tag_name: "li" (location: (3:1)-(3:3))
+    │   │       ├── tag_closing: ">" (location: (3:3)-(3:4))
+    │   │       ├── children: []
+    │   │       └── is_void: false
+    │   │
+    │   ├── tag_name: "li" (location: (3:1)-(3:3))
+    │   ├── body: (1 item)
+    │   │   └── @ ERBContentNode (location: (3:4)-(3:19))
+    │   │       ├── tag_opening: "<%=" (location: (3:4)-(3:7))
+    │   │       ├── content: " tag.name " (location: (3:7)-(3:17))
+    │   │       ├── tag_closing: "%>" (location: (3:17)-(3:19))
+    │   │       ├── parsed: true
+    │   │       └── valid: true
+    │   │
+    │   ├── close_tag:
+    │   │   └── @ HTMLCloseTagNode (location: (3:19)-(3:24))
+    │   │       ├── tag_opening: "</" (location: (3:19)-(3:21))
+    │   │       ├── tag_name: "li" (location: (3:21)-(3:23))
+    │   │       ├── children: []
+    │   │       └── tag_closing: ">" (location: (3:23)-(3:24))
+    │   │
+    │   ├── is_void: false
+    │   └── element_source: "HTML"
+    │
+    └── @ HTMLTextNode (location: (3:24)-(4:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0091_tag_shadowed_by_multiple_assignment_is_not_treated_as_tag_helper_8f98b0bc3c23693e5a742622bc5f89c8-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0091_tag_shadowed_by_multiple_assignment_is_not_treated_as_tag_helper_8f98b0bc3c23693e5a742622bc5f89c8-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..f62badc39
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0091_tag_shadowed_by_multiple_assignment_is_not_treated_as_tag_helper_8f98b0bc3c23693e5a742622bc5f89c8-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,28 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0091_tag shadowed by multiple assignment is not treated as tag helper"
+input: |2-
+<% label, tag = @pair %>
+<%= tag.name %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(3:0))
+└── children: (4 items)
+    ├── @ ERBContentNode (location: (1:0)-(1:24))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " label, tag = @pair " (location: (1:2)-(1:22))
+    │   ├── tag_closing: "%>" (location: (1:22)-(1:24))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    ├── @ HTMLTextNode (location: (1:24)-(2:0))
+    │   └── content: "\n"
+    │
+    ├── @ ERBContentNode (location: (2:0)-(2:15))
+    │   ├── tag_opening: "<%=" (location: (2:0)-(2:3))
+    │   ├── content: " tag.name " (location: (2:3)-(2:13))
+    │   ├── tag_closing: "%>" (location: (2:13)-(2:15))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    └── @ HTMLTextNode (location: (2:15)-(3:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0092_tag_shadowed_by_or-assignment_is_not_treated_as_tag_helper_3d1f98b12ea5f8f5b7ee2f0a716e882f-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0092_tag_shadowed_by_or-assignment_is_not_treated_as_tag_helper_3d1f98b12ea5f8f5b7ee2f0a716e882f-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..edca0e733
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0092_tag_shadowed_by_or-assignment_is_not_treated_as_tag_helper_3d1f98b12ea5f8f5b7ee2f0a716e882f-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,28 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0092_tag shadowed by or-assignment is not treated as tag helper"
+input: |2-
+<% tag ||= Tag.new %>
+<%= tag.name %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(3:0))
+└── children: (4 items)
+    ├── @ ERBContentNode (location: (1:0)-(1:21))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " tag ||= Tag.new " (location: (1:2)-(1:19))
+    │   ├── tag_closing: "%>" (location: (1:19)-(1:21))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    ├── @ HTMLTextNode (location: (1:21)-(2:0))
+    │   └── content: "\n"
+    │
+    ├── @ ERBContentNode (location: (2:0)-(2:15))
+    │   ├── tag_opening: "<%=" (location: (2:0)-(2:3))
+    │   ├── content: " tag.name " (location: (2:3)-(2:13))
+    │   ├── tag_closing: "%>" (location: (2:13)-(2:15))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    └── @ HTMLTextNode (location: (2:15)-(3:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0093_tag_shadowed_by_local_variable_assignment_inside_an_if_statement_is_not_treated_as_tag_helper_6dda2a09159cfdd43944aa70a2559b86-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0093_tag_shadowed_by_local_variable_assignment_inside_an_if_statement_is_not_treated_as_tag_helper_6dda2a09159cfdd43944aa70a2559b86-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..2d11b957c
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0093_tag_shadowed_by_local_variable_assignment_inside_an_if_statement_is_not_treated_as_tag_helper_6dda2a09159cfdd43944aa70a2559b86-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,50 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0093_tag shadowed by local variable assignment inside an if statement is not treated as tag helper"
+input: |2-
+<% if @condition %>
+  <% tag = Tag.new %>
+  <%= tag.name %>
+<% end %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(5:0))
+└── children: (2 items)
+    ├── @ ERBIfNode (location: (1:0)-(4:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " if @condition " (location: (1:2)-(1:17))
+    │   ├── tag_closing: "%>" (location: (1:17)-(1:19))
+    │   ├── then_keyword: ∅
+    │   ├── statements: (5 items)
+    │   │   ├── @ HTMLTextNode (location: (1:19)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:21))
+    │   │   │   ├── tag_opening: "<%" (location: (2:2)-(2:4))
+    │   │   │   ├── content: " tag = Tag.new " (location: (2:4)-(2:19))
+    │   │   │   ├── tag_closing: "%>" (location: (2:19)-(2:21))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   ├── @ HTMLTextNode (location: (2:21)-(3:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (3:2)-(3:17))
+    │   │   │   ├── tag_opening: "<%=" (location: (3:2)-(3:5))
+    │   │   │   ├── content: " tag.name " (location: (3:5)-(3:15))
+    │   │   │   ├── tag_closing: "%>" (location: (3:15)-(3:17))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (3:17)-(4:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── subsequent: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (4:0)-(4:9))
+    │           ├── tag_opening: "<%" (location: (4:0)-(4:2))
+    │           ├── content: " end " (location: (4:2)-(4:7))
+    │           └── tag_closing: "%>" (location: (4:7)-(4:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (4:9)-(5:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0094_real_tag_helper_is_still_transformed_before_the_local_variable_assignment_e37a17bb86a915b47cf78ec20e6da603-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0094_real_tag_helper_is_still_transformed_before_the_local_variable_assignment_e37a17bb86a915b47cf78ec20e6da603-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..7fbd18825
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0094_real_tag_helper_is_still_transformed_before_the_local_variable_assignment_e37a17bb86a915b47cf78ec20e6da603-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,47 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0094_real tag helper is still transformed before the local variable assignment"
+input: |2-
+<%= tag.hr %>
+<% tag = Tag.new %>
+<%= tag.name %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(4:0))
+└── children: (6 items)
+    ├── @ HTMLElementNode (location: (1:0)-(1:13))
+    │   ├── open_tag:
+    │   │   └── @ ERBOpenTagNode (location: (1:0)-(1:13))
+    │   │       ├── tag_opening: "<%=" (location: (1:0)-(1:3))
+    │   │       ├── content: " tag.hr " (location: (1:3)-(1:11))
+    │   │       ├── tag_closing: "%>" (location: (1:11)-(1:13))
+    │   │       ├── tag_name: "hr" (location: (1:8)-(1:10))
+    │   │       └── children: []
+    │   │
+    │   ├── tag_name: "hr" (location: (1:8)-(1:10))
+    │   ├── body: []
+    │   ├── close_tag: ∅
+    │   ├── is_void: true
+    │   └── element_source: "ActionView::Helpers::TagHelper#tag"
+    │
+    ├── @ HTMLTextNode (location: (1:13)-(2:0))
+    │   └── content: "\n"
+    │
+    ├── @ ERBContentNode (location: (2:0)-(2:19))
+    │   ├── tag_opening: "<%" (location: (2:0)-(2:2))
+    │   ├── content: " tag = Tag.new " (location: (2:2)-(2:17))
+    │   ├── tag_closing: "%>" (location: (2:17)-(2:19))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    ├── @ HTMLTextNode (location: (2:19)-(3:0))
+    │   └── content: "\n"
+    │
+    ├── @ ERBContentNode (location: (3:0)-(3:15))
+    │   ├── tag_opening: "<%=" (location: (3:0)-(3:3))
+    │   ├── content: " tag.name " (location: (3:3)-(3:13))
+    │   ├── tag_closing: "%>" (location: (3:13)-(3:15))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    └── @ HTMLTextNode (location: (3:15)-(4:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0095_tag_shadowed_by_a_for_loop_variable_is_not_treated_as_tag_helper_279f26fe3a8ac4cc08f89e40f017fac2-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0095_tag_shadowed_by_a_for_loop_variable_is_not_treated_as_tag_helper_279f26fe3a8ac4cc08f89e40f017fac2-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..5652e9d92
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0095_tag_shadowed_by_a_for_loop_variable_is_not_treated_as_tag_helper_279f26fe3a8ac4cc08f89e40f017fac2-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,37 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0095_tag shadowed by a for loop variable is not treated as tag helper"
+input: |2-
+<% for tag in @tags %>
+  <%= tag.name %>
+<% end %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(4:0))
+└── children: (2 items)
+    ├── @ ERBForNode (location: (1:0)-(3:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " for tag in @tags " (location: (1:2)-(1:20))
+    │   ├── tag_closing: "%>" (location: (1:20)-(1:22))
+    │   ├── statements: (3 items)
+    │   │   ├── @ HTMLTextNode (location: (1:22)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:17))
+    │   │   │   ├── tag_opening: "<%=" (location: (2:2)-(2:5))
+    │   │   │   ├── content: " tag.name " (location: (2:5)-(2:15))
+    │   │   │   ├── tag_closing: "%>" (location: (2:15)-(2:17))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (2:17)-(3:0))
+    │   │       └── content: "\n"
+    │   │
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (3:0)-(3:9))
+    │           ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │           ├── content: " end " (location: (3:2)-(3:7))
+    │           └── tag_closing: "%>" (location: (3:7)-(3:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (3:9)-(4:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0096_tag_shadowed_by_a_local_variable_assigned_in_a_block_opening_is_not_treated_as_tag_helper_2f6fbc8168699f810c5858be4739f6b5-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0096_tag_shadowed_by_a_local_variable_assigned_in_a_block_opening_is_not_treated_as_tag_helper_2f6fbc8168699f810c5858be4739f6b5-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..2a91ca541
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0096_tag_shadowed_by_a_local_variable_assigned_in_a_block_opening_is_not_treated_as_tag_helper_2f6fbc8168699f810c5858be4739f6b5-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,42 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0096_tag shadowed by a local variable assigned in a block opening is not treated as tag helper"
+input: |2-
+<% tag = capture do %>
+  content
+<% end %>
+<%= tag.name %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(5:0))
+└── children: (4 items)
+    ├── @ ERBBlockNode (location: (1:0)-(3:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " tag = capture do " (location: (1:2)-(1:20))
+    │   ├── tag_closing: "%>" (location: (1:20)-(1:22))
+    │   ├── body: (1 item)
+    │   │   └── @ HTMLTextNode (location: (1:22)-(3:0))
+    │   │       └── content: "\n  content\n"
+    │   │
+    │   ├── block_arguments: []
+    │   ├── rescue_clause: ∅
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (3:0)-(3:9))
+    │           ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │           ├── content: " end " (location: (3:2)-(3:7))
+    │           └── tag_closing: "%>" (location: (3:7)-(3:9))
+    │
+    │
+    ├── @ HTMLTextNode (location: (3:9)-(4:0))
+    │   └── content: "\n"
+    │
+    ├── @ ERBContentNode (location: (4:0)-(4:15))
+    │   ├── tag_opening: "<%=" (location: (4:0)-(4:3))
+    │   ├── content: " tag.name " (location: (4:3)-(4:13))
+    │   ├── tag_closing: "%>" (location: (4:13)-(4:15))
+    │   ├── parsed: true
+    │   └── valid: true
+    │
+    └── @ HTMLTextNode (location: (4:15)-(5:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0097_tag_shadowed_by_block_argument_is_not_treated_as_tag_helper_with_iteration_nodes_c7f0d997281ad7650587e6260b8f6282-4c63ec08b6ab0e9cb1d6ac3f296576f6.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0097_tag_shadowed_by_block_argument_is_not_treated_as_tag_helper_with_iteration_nodes_c7f0d997281ad7650587e6260b8f6282-4c63ec08b6ab0e9cb1d6ac3f296576f6.txt
new file mode 100644
index 000000000..c50501407
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0097_tag_shadowed_by_block_argument_is_not_treated_as_tag_helper_with_iteration_nodes_c7f0d997281ad7650587e6260b8f6282-4c63ec08b6ab0e9cb1d6ac3f296576f6.txt
@@ -0,0 +1,52 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0097_tag shadowed by block argument is not treated as tag helper with iteration nodes"
+input: |2-
+<% @tags.each do |tag| %>
+  <%= tag.name %>
+<% end %>
+options: {action_view_helpers: true, iteration_nodes: true}
+---
+@ DocumentNode (location: (1:0)-(4:0))
+└── children: (2 items)
+    ├── @ ERBIterationBlockNode (location: (1:0)-(3:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " @tags.each do |tag| " (location: (1:2)-(1:23))
+    │   ├── tag_closing: "%>" (location: (1:23)-(1:25))
+    │   ├── receiver: "@tags" (location: (1:3)-(1:8))
+    │   ├── call_operator: "." (location: (1:8)-(1:9))
+    │   ├── message: "each" (location: (1:9)-(1:13))
+    │   ├── arguments: []
+    │   ├── block_opening: "do" (location: (1:14)-(1:16))
+    │   ├── body: (3 items)
+    │   │   ├── @ HTMLTextNode (location: (1:25)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:17))
+    │   │   │   ├── tag_opening: "<%=" (location: (2:2)-(2:5))
+    │   │   │   ├── content: " tag.name " (location: (2:5)-(2:15))
+    │   │   │   ├── tag_closing: "%>" (location: (2:15)-(2:17))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (2:17)-(3:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── block_arguments: (1 item)
+    │   │   └── @ RubyParameterNode (location: (1:18)-(1:21))
+    │   │       ├── name: "tag" (location: (1:18)-(1:21))
+    │   │       ├── default_value: ∅
+    │   │       ├── kind: "positional"
+    │   │       └── required: true
+    │   │
+    │   ├── rescue_clause: ∅
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (3:0)-(3:9))
+    │           ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │           ├── content: " end " (location: (3:2)-(3:7))
+    │           └── tag_closing: "%>" (location: (3:7)-(3:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (3:9)-(4:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0098_tag_shadowed_by_a_rescue_reference_is_not_treated_as_tag_helper_c29cf7876303aa20dc206b4a579aea5d-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0098_tag_shadowed_by_a_rescue_reference_is_not_treated_as_tag_helper_c29cf7876303aa20dc206b4a579aea5d-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..a6f9a3065
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0098_tag_shadowed_by_a_rescue_reference_is_not_treated_as_tag_helper_c29cf7876303aa20dc206b4a579aea5d-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,62 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0098_tag shadowed by a rescue reference is not treated as tag helper"
+input: |2-
+<% begin %>
+  <%= render "thing" %>
+<% rescue => tag %>
+  <%= tag.name %>
+<% end %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(6:0))
+└── children: (2 items)
+    ├── @ ERBBeginNode (location: (1:0)-(5:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " begin " (location: (1:2)-(1:9))
+    │   ├── tag_closing: "%>" (location: (1:9)-(1:11))
+    │   ├── statements: (3 items)
+    │   │   ├── @ HTMLTextNode (location: (1:11)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:23))
+    │   │   │   ├── tag_opening: "<%=" (location: (2:2)-(2:5))
+    │   │   │   ├── content: " render "thing" " (location: (2:5)-(2:21))
+    │   │   │   ├── tag_closing: "%>" (location: (2:21)-(2:23))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (2:23)-(3:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── rescue_clause:
+    │   │   └── @ ERBRescueNode (location: (3:0)-(5:0))
+    │   │       ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │   │       ├── content: " rescue => tag " (location: (3:2)-(3:17))
+    │   │       ├── tag_closing: "%>" (location: (3:17)-(3:19))
+    │   │       ├── statements: (3 items)
+    │   │       │   ├── @ HTMLTextNode (location: (3:19)-(4:2))
+    │   │       │   │   └── content: "\n  "
+    │   │       │   │
+    │   │       │   ├── @ ERBContentNode (location: (4:2)-(4:17))
+    │   │       │   │   ├── tag_opening: "<%=" (location: (4:2)-(4:5))
+    │   │       │   │   ├── content: " tag.name " (location: (4:5)-(4:15))
+    │   │       │   │   ├── tag_closing: "%>" (location: (4:15)-(4:17))
+    │   │       │   │   ├── parsed: true
+    │   │       │   │   └── valid: true
+    │   │       │   │
+    │   │       │   └── @ HTMLTextNode (location: (4:17)-(5:0))
+    │   │       │       └── content: "\n"
+    │   │       │
+    │   │       └── subsequent: ∅
+    │   │
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (5:0)-(5:9))
+    │           ├── tag_opening: "<%" (location: (5:0)-(5:2))
+    │           ├── content: " end " (location: (5:2)-(5:7))
+    │           └── tag_closing: "%>" (location: (5:7)-(5:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (5:9)-(6:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0099_tag_shadowed_by_a_rescue_reference_with_an_exception_class_is_not_treated_as_tag_helper_2dd895016b10bcff0c9264c5f8cc8692-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0099_tag_shadowed_by_a_rescue_reference_with_an_exception_class_is_not_treated_as_tag_helper_2dd895016b10bcff0c9264c5f8cc8692-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..f9e219a48
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0099_tag_shadowed_by_a_rescue_reference_with_an_exception_class_is_not_treated_as_tag_helper_2dd895016b10bcff0c9264c5f8cc8692-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,62 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0099_tag shadowed by a rescue reference with an exception class is not treated as tag helper"
+input: |2-
+<% begin %>
+  <%= render "thing" %>
+<% rescue StandardError => tag %>
+  <%= tag.name %>
+<% end %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(6:0))
+└── children: (2 items)
+    ├── @ ERBBeginNode (location: (1:0)-(5:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " begin " (location: (1:2)-(1:9))
+    │   ├── tag_closing: "%>" (location: (1:9)-(1:11))
+    │   ├── statements: (3 items)
+    │   │   ├── @ HTMLTextNode (location: (1:11)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:23))
+    │   │   │   ├── tag_opening: "<%=" (location: (2:2)-(2:5))
+    │   │   │   ├── content: " render "thing" " (location: (2:5)-(2:21))
+    │   │   │   ├── tag_closing: "%>" (location: (2:21)-(2:23))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (2:23)-(3:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── rescue_clause:
+    │   │   └── @ ERBRescueNode (location: (3:0)-(5:0))
+    │   │       ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │   │       ├── content: " rescue StandardError => tag " (location: (3:2)-(3:31))
+    │   │       ├── tag_closing: "%>" (location: (3:31)-(3:33))
+    │   │       ├── statements: (3 items)
+    │   │       │   ├── @ HTMLTextNode (location: (3:33)-(4:2))
+    │   │       │   │   └── content: "\n  "
+    │   │       │   │
+    │   │       │   ├── @ ERBContentNode (location: (4:2)-(4:17))
+    │   │       │   │   ├── tag_opening: "<%=" (location: (4:2)-(4:5))
+    │   │       │   │   ├── content: " tag.name " (location: (4:5)-(4:15))
+    │   │       │   │   ├── tag_closing: "%>" (location: (4:15)-(4:17))
+    │   │       │   │   ├── parsed: true
+    │   │       │   │   └── valid: true
+    │   │       │   │
+    │   │       │   └── @ HTMLTextNode (location: (4:17)-(5:0))
+    │   │       │       └── content: "\n"
+    │   │       │
+    │   │       └── subsequent: ∅
+    │   │
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (5:0)-(5:9))
+    │           ├── tag_opening: "<%" (location: (5:0)-(5:2))
+    │           ├── content: " end " (location: (5:2)-(5:7))
+    │           └── tag_closing: "%>" (location: (5:7)-(5:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (5:9)-(6:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0100_real_tag_helper_is_still_transformed_outside_the_rescue_branch_8c92964ce90030b9e384d89cfc1e5c8e-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0100_real_tag_helper_is_still_transformed_outside_the_rescue_branch_8c92964ce90030b9e384d89cfc1e5c8e-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..85ec88835
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0100_real_tag_helper_is_still_transformed_outside_the_rescue_branch_8c92964ce90030b9e384d89cfc1e5c8e-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,60 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0100_real tag helper is still transformed outside the rescue branch"
+input: |2-
+<% begin %>
+  <%= tag.hr %>
+<% rescue => tag %>
+  rescued
+<% end %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(6:0))
+└── children: (2 items)
+    ├── @ ERBBeginNode (location: (1:0)-(5:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " begin " (location: (1:2)-(1:9))
+    │   ├── tag_closing: "%>" (location: (1:9)-(1:11))
+    │   ├── statements: (3 items)
+    │   │   ├── @ HTMLTextNode (location: (1:11)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ HTMLElementNode (location: (2:2)-(2:15))
+    │   │   │   ├── open_tag:
+    │   │   │   │   └── @ ERBOpenTagNode (location: (2:2)-(2:15))
+    │   │   │   │       ├── tag_opening: "<%=" (location: (2:2)-(2:5))
+    │   │   │   │       ├── content: " tag.hr " (location: (2:5)-(2:13))
+    │   │   │   │       ├── tag_closing: "%>" (location: (2:13)-(2:15))
+    │   │   │   │       ├── tag_name: "hr" (location: (2:10)-(2:12))
+    │   │   │   │       └── children: []
+    │   │   │   │
+    │   │   │   ├── tag_name: "hr" (location: (2:10)-(2:12))
+    │   │   │   ├── body: []
+    │   │   │   ├── close_tag: ∅
+    │   │   │   ├── is_void: true
+    │   │   │   └── element_source: "ActionView::Helpers::TagHelper#tag"
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (2:15)-(3:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── rescue_clause:
+    │   │   └── @ ERBRescueNode (location: (3:0)-(5:0))
+    │   │       ├── tag_opening: "<%" (location: (3:0)-(3:2))
+    │   │       ├── content: " rescue => tag " (location: (3:2)-(3:17))
+    │   │       ├── tag_closing: "%>" (location: (3:17)-(3:19))
+    │   │       ├── statements: (1 item)
+    │   │       │   └── @ HTMLTextNode (location: (3:19)-(5:0))
+    │   │       │       └── content: "\n  rescued\n"
+    │   │       │
+    │   │       └── subsequent: ∅
+    │   │
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (5:0)-(5:9))
+    │           ├── tag_opening: "<%" (location: (5:0)-(5:2))
+    │           ├── content: " end " (location: (5:2)-(5:7))
+    │           └── tag_closing: "%>" (location: (5:7)-(5:9))
+    │
+    │
+    └── @ HTMLTextNode (location: (5:9)-(6:0))
+        └── content: "\n"
\ No newline at end of file
diff --git a/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0101_local_variable_assigned_inside_a_block_doesn't_shadow_the_tag_helper_outside_of_it_b8b55ad908011b311a1dcbc684e8cd59-ef4af315cb33925c38d24ea3c2e8a1cd.txt b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0101_local_variable_assigned_inside_a_block_doesn't_shadow_the_tag_helper_outside_of_it_b8b55ad908011b311a1dcbc684e8cd59-ef4af315cb33925c38d24ea3c2e8a1cd.txt
new file mode 100644
index 000000000..41b5872f2
--- /dev/null
+++ b/test/snapshots/analyze/action_view/tag_helper/tag_test/test_0101_local_variable_assigned_inside_a_block_doesn't_shadow_the_tag_helper_outside_of_it_b8b55ad908011b311a1dcbc684e8cd59-ef4af315cb33925c38d24ea3c2e8a1cd.txt
@@ -0,0 +1,77 @@
+---
+source: "Analyze::ActionView::TagHelper::TagTest#test_0101_local variable assigned inside a block doesn't shadow the tag helper outside of it"
+input: |2-
+<% @groups.each do |group| %>
+  <% tag = group.tag %>
+  <%= tag.name %>
+<% end %>
+<%= tag.hr %>
+options: {action_view_helpers: true}
+---
+@ DocumentNode (location: (1:0)-(6:0))
+└── children: (4 items)
+    ├── @ ERBBlockNode (location: (1:0)-(4:9))
+    │   ├── tag_opening: "<%" (location: (1:0)-(1:2))
+    │   ├── content: " @groups.each do |group| " (location: (1:2)-(1:27))
+    │   ├── tag_closing: "%>" (location: (1:27)-(1:29))
+    │   ├── body: (5 items)
+    │   │   ├── @ HTMLTextNode (location: (1:29)-(2:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (2:2)-(2:23))
+    │   │   │   ├── tag_opening: "<%" (location: (2:2)-(2:4))
+    │   │   │   ├── content: " tag = group.tag " (location: (2:4)-(2:21))
+    │   │   │   ├── tag_closing: "%>" (location: (2:21)-(2:23))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   ├── @ HTMLTextNode (location: (2:23)-(3:2))
+    │   │   │   └── content: "\n  "
+    │   │   │
+    │   │   ├── @ ERBContentNode (location: (3:2)-(3:17))
+    │   │   │   ├── tag_opening: "<%=" (location: (3:2)-(3:5))
+    │   │   │   ├── content: " tag.name " (location: (3:5)-(3:15))
+    │   │   │   ├── tag_closing: "%>" (location: (3:15)-(3:17))
+    │   │   │   ├── parsed: true
+    │   │   │   └── valid: true
+    │   │   │
+    │   │   └── @ HTMLTextNode (location: (3:17)-(4:0))
+    │   │       └── content: "\n"
+    │   │
+    │   ├── block_arguments: (1 item)
+    │   │   └── @ RubyParameterNode (location: (1:20)-(1:25))
+    │   │       ├── name: "group" (location: (1:20)-(1:25))
+    │   │       ├── default_value: ∅
+    │   │       ├── kind: "positional"
+    │   │       └── required: true
+    │   │
+    │   ├── rescue_clause: ∅
+    │   ├── else_clause: ∅
+    │   ├── ensure_clause: ∅
+    │   └── end_node:
+    │       └── @ ERBEndNode (location: (4:0)-(4:9))
+    │           ├── tag_opening: "<%" (location: (4:0)-(4:2))
+    │           ├── content: " end " (location: (4:2)-(4:7))
+    │           └── tag_closing: "%>" (location: (4:7)-(4:9))
+    │
+    │
+    ├── @ HTMLTextNode (location: (4:9)-(5:0))
+    │   └── content: "\n"
+    │
+    ├── @ HTMLElementNode (location: (5:0)-(5:13))
+    │   ├── open_tag:
+    │   │   └── @ ERBOpenTagNode (location: (5:0)-(5:13))
+    │   │       ├── tag_opening: "<%=" (location: (5:0)-(5:3))
+    │   │       ├── content: " tag.hr " (location: (5:3)-(5:11))
+    │   │       ├── tag_closing: "%>" (location: (5:11)-(5:13))
+    │   │       ├── tag_name: "hr" (location: (5:8)-(5:10))
+    │   │       └── children: []
+    │   │
+    │   ├── tag_name: "hr" (location: (5:8)-(5:10))
+    │   ├── body: []
+    │   ├── close_tag: ∅
+    │   ├── is_void: true
+    │   └── element_source: "ActionView::Helpers::TagHelper#tag"
+    │
+    └── @ HTMLTextNode (location: (5:13)-(6:0))
+        └── content: "\n"
\ No newline at end of file