Taxes - As introduced, exempts from recordation tax, transfers by a transferor of real estate to a limited liability company, a corporation, or a partnership when the transferor is a member, stockholder, or partner, respectively, as a capital contribution to the business entity or a transfer from such entity to such existing member, stockholder, or partner as a distribution from such business entity. - Amends TCA Title 67, Chapter 4, Part 4.