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
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.