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Taxes - As introduced, urges the department of revenue to study the potential economic impact of making all franchise and excise tax credits transferable to any person or entity other than the entity to whom or to which the credits are initially made available pursuant to the statute creating the credit; 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 on or before January 1, 2026 if such study is conducted. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.