Taxes, Exemption and Credits - As introduced, until July 1, 2027, lowers, from $500,000 to $100,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in an adventure tourism district to qualify for a job tax credit; until July 1, 2027, reduces the minimum job creation threshold the business must meet to qualify for the tax credit from 20 jobs to 10 jobs, if located in a tier 3 enhancement county, and from 10 jobs to five jobs, if located in a tier 4 enhancement county. - Amends TCA Title 11, Chapter 11, Part 2 and Section 67-4-2109.