Taxes - As introduced, adds the office of legislative budget analysis as a recipient of the annual report submitted by the commissioner of revenue to the members of the committees of the house of representatives and the senate with subject matter jurisdiction over finance-related matters on franchise and excise tax credits claimed under present law. - Amends TCA Title 55 and Title 67.

HB 1171 amends Tennessee tax law to require the commissioner of revenue to include the office of legislative budget analysis as a recipient of the annual report on franchise and excise tax credits. This procedural change directly affects the office of legislative budget analysis (which will now receive the report) and the commissioner of revenue (who must distribute it to this new recipient). The key mechanism adds "and the office of legislative budget analysis" to the existing distribution list under Tennessee Code Section 67-4-2109, ensuring the office receives the same report previously sent only to finance committees. The bill does not alter tax credit rules or amounts but expands access to legislative budget analysis data.