Tennessee HB2156 amends tax credit transfer rules, allowing excise tax credits to be transferred to any person or entity except the original.
Tennessee HB2156 modifies the transferability of excise tax credits, permitting them to be transferred to any person or entity except the original recipient. The bill mandates the Department of Revenue to report findings and recommendations to relevant committees by December 15, 2026. This act becomes effective immediately upon becoming law.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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