SB2151

AN ACT to amend Tennessee Code Annotated, Title 67, relative to tax credits.

Complete·5/26/26

SB2151 amends Tennessee tax law to allow all excise tax credits to be transferred to any person or entity.

SB2151 modifies Tennessee Code Annotated, Title 67, to enable the transfer of all excise tax credits to any person or entity, excluding the original recipient. The Tennessee Department of Revenue must report findings and recommendations to the relevant committees by December 15, 2026. The act becomes effective upon becoming law.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0

11 Yea

RRRRDRRRDRR

0 Nay

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 17

8:45 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

May 26

Comp. became Pub. Ch. 1009

Apr 22

Senate

Companion House Bill substituted

Apr 21

Senate

Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0