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.

SB 2151 requires Tennessee's Department of Revenue to study whether excise tax credits should be made transferable to any person or entity (beyond the original recipient). The study must assess potential economic impacts, and the department must report findings to legislative tax committees by December 15, 2026. This bill does not change tax law - it only mandates a study. It directly affects the Department of Revenue (tasked with conducting the study) and future lawmakers who may use the report to inform potential policy changes. The bill is currently in committee review and has not yet become law.