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.

SB 1091 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 report, currently sent to finance committees and the Senate, will now also be distributed to this nonpartisan legislative agency. The bill does not change tax rates, credits, or filing requirements - it only updates the distribution list for an existing report. The Office of Legislative Budget Analysis, which provides fiscal analysis to lawmakers, will now receive this data to inform budget decisions.