Amends TCA Title 55 and Title 67.
Tennessee SB1091 amends Title 55 and Title 67 of the Tennessee Code Annotated to include the office of legislative budget analysis as a recipient of the annual report on franchise and excise tax credits claimed, which is currently submitted by the commissioner of revenue to finance-related committees in the House and Senate. This change affects the legislative budget analysis office by ensuring it receives relevant financial data regarding tax credits. The key provision is the addition of this office to the list of recipients for the annual report, enhancing legislative oversight of tax credit claims.
Tennessee SB1091 amends Title 55 and Title 67 of the Tennessee Code Annotated to include the office of legislative budget analysis as a recipient of the annual report on franchise and excise tax credits claimed, which is currently submitted by the commissioner of revenue to finance-related committees in the House and Senate. This change affects the legislative budget analysis office by ensuring it receives relevant financial data regarding tax credits. The key provision is the addition of this office to the list of recipients for the annual report, enhancing legislative oversight of tax credit claims.
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