Taxes, Exemption and Credits - As enacted, revises law relative to a financial institution applying for a credit against the sum total of the taxes imposed by the Franchise Tax law and by the Excise Tax law. - Amends TCA Title 67.

HB 2156 requires Tennessee's Department of Revenue to study whether making excise tax credits transferable to third parties (beyond the original recipient) would impact the state's economy. The study must assess potential economic effects, with findings due to tax committees by December 15, 2026. This bill does not change current tax law but mandates a review of a potential policy shift affecting businesses that claim excise tax credits.