Prisons and Reformatory Institutions - As introduced, requires the department of correction, in consultation with the inmate disciplinary oversight board, to compose a report detailing the number of inmates who earned sentence reduction credits, and to submit the report to legislative committees. - Amends TCA Title 3; Title 4; Title 40 and Title 41.

SB 261 requires Tennessee's Department of Correction, in collaboration with the Inmate Disciplinary Oversight Board, to create an annual report tracking the number of inmates who earned sentence reduction credits under state law. The report must detail these credits and be submitted to the Senate Judiciary Committee and the relevant House committee. This bill directly affects the Department of Correction and the oversight board by mandating transparency about how sentence credits are applied to inmates. It does not change sentencing laws but adds a reporting requirement to improve legislative oversight of correctional practices. The bill amends Tennessee Code Sections 41-21-236 and related titles to implement this reporting obligation.