Taxes, Exemption and Credits - As introduced, requires the department of revenue to study the potential economic impact of making all excise tax credits transferable to any person or entity, other than the person or entity to whom or to which the credits are initially made; requires the department to report to the finance, ways and means committee of the senate and the committee in the house of representatives having jurisdiction over tax-related matters by December 15, 2026. - Amends TCA Title 67.