reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 2 - OPTIONAL RETIREMENT PROGRAM FOR EMPLOYEES OF PUBLIC INSTITUTIONS OF HIGHER EDUCATION (§§ 8-25-201 — 8-25-213) › Section 8-25-212 - Establishment of service in retirement system following receipt of limited lump sum distribution of contributions from optional program - Sum to be paid to retirement system

Any member of the retirement system who participated in the optional retirement program and received a limited lump sum distribution of contributions pursuant to [former] §
8-25-205(c)(1)
[repealed] shall be entitled to establish service and salary credit in the retirement system for the period during which those contributions were made to the member's optional retirement account. To establish service, the member must pay to the retirement system a sum equal to twelve and sixty-five hundredths percent (12.65%) of the member's earnable compensation during the period those contributions were made to the member's optional retirement account, plus interest on that amount at the rate provided in §
8-37-214
.
Acts 2015 , ch. 118, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 2 - OPTIONAL RETIREMENT PROGRAM FOR EMPLOYEES OF PUBLIC INSTITUTIONS OF HIGHER EDUCATION (§§ 8-25-201 — 8-25-213) › Section 8-25-213 - Effect of reemployment on other than full-time basis of person receiving benefits from optional retirement program

A person returning to service on other than a full-time basis in a position covered by the optional retirement program or the Tennessee consolidated retirement system may take or continue taking distributions from the optional retirement program during the period of reemployment; provided, that the person:
(1)
Is subject to the applicable work and compensation limits set forth in §
8-36-805(1) and (2)
;
(2)
Is not eligible for additional contributions to the person's optional retirement account and shall not establish retirement credit in the retirement system for a period of the reemployment during the reemployment; and
(3)
Is subject to applicable federal and state laws, rules, regulations, notices and guidance, and optional retirement program plan terms relative to distributions, including, but not limited to, in-service distributions.
Amended by 2023 Tenn. Acts, ch. 135, s 1, eff. 4/6/2023.
Acts 2015 , ch. 118, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-301 - State plans authorized

The state treasurer is directed to develop and obtain internal revenue service approval of a profit sharing or salary reduction plan for state employees as permitted by the internal revenue service. The responsibility for implementation of the plan for employees of institutions of higher education may be delegated by the state treasurer to the chancellor of the board of regents for employees of institutions thereunder and to the president of the University of Tennessee for employees of institutions thereunder. The responsibility for implementing the plan for state employees who are not paid on either the centralized state payroll system or by an institution of higher education may be delegated as determined by the state treasurer. It is the intent of the general assembly that a variety of investment options be offered to participants in the plan, which may include one (1) or more commingled funds in which assets in the custody of the state treasurer that consist exclusively of assets of exempt pension and profit sharing trusts and individual retirement accounts, custodial accounts, retirement income accounts, governmental plans and tax-exempt trusts under the Internal Revenue Code of 1986 and Rev. Rul. 81-100, as modified by Rev. Ruls. 2004-67, 2008-40 and 2011-1 are pooled, solely for investment purposes, in a common or group trust fund. The assets so invested shall be subject to all the provisions of the group trust instruments establishing and governing such trust or trusts. Those instruments of group trusts, including any subsequent amendments, are hereby incorporated by reference and made a part of the plan.
Amended by 2014 Tenn. Acts, ch. 659,s 3, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 296,s 3, eff. 4/29/2013.
Amended by 2013 Tenn. Acts, ch. 259,s 3, eff. 7/1/2014.
Acts 1982, ch. 680, § 1; 1983, ch. 282, § 6.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-302 - "Profit" defined

As used in this part, "profit" means the excess revenue over expenditures prior to the expenditure of the amount which may be optionally made available for employees in cash or placed in trust by the state on behalf of the employees under the plan.
Acts 1982, ch. 680, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-304 - Alternative plans - Additional participation in state plan

(a)
Any political subdivision or instrumentality of the state, by resolution or ordinance of its governing body, is authorized to make available to its employees a profit sharing or salary reduction plan approved by the internal revenue service.
(b)
Any entity other than a political subdivision participating in the Tennessee consolidated retirement system which has fewer than five (5) employees may request permission of the state treasurer to participate in the state plan. The state treasurer shall have full authority to grant permission, taking into account the number and location of employees of the entity, its financial soundness, the entity's status with the Tennessee consolidated retirement system, and other factors deemed relevant by the state treasurer. If permission is granted, such participation shall be in accordance with the terms specified by the state treasurer.
Amended by 2013 Tenn. Acts, ch. 296,s 4, eff. 4/29/2013.
Acts 1982, ch. 680, § 2; 1984, ch. 602, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-305 - [Repealed]

Repealed by 2024 Tenn. Acts, ch. 605,s 5, eff. 3/27/2024.
Acts 2006, ch. 870, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-306 - Attorney for the treasurer with regard to profit sharing or salary reduction plans

(a)
Counsel for the treasury department shall serve as the attorney for the treasurer with respect to the plan.
(b)
Notwithstanding any law to the contrary, in cases where the interests of the plan requires additional counsel, the treasurer, with the approval of the attorney general and reporter, is authorized to contract with such additional counsel, who shall be paid such compensation for services as the treasurer may deem just.
Acts 2011, ch. 140, § 13.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-307 - Confidentiality of records

Any medical records submitted to, or compiled by, any person or entity providing profit sharing and/or salary reduction plan services pursuant to this part are confidential and shall not be disclosed except as provided under §
8-25-109
.
Acts 1993, ch. 67, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-308 - Production of records described in subpoena

Section §
8-25-110
applies whenever a subpoena duces tecum is served upon any person or entity administering or providing services to a profit sharing and/or salary reduction plan established pursuant to this part.
Acts 2001, ch. 58, § 13.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-309 - Assessing costs of administering program to participating employees

The state treasurer may assess the costs associated with administering this program to the participating employees in order that such plan shall operate without administrative cost to or contribution from this state.
Added by 2013 Tenn. Acts, ch. 454,s 19, eff. 5/16/2013.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 3 - PROFIT SHARING OR SALARY REDUCTION PLANS (§§ 8-25-301 — 8-25-310) › Section 8-25-310 - Alternative social security replacement plan for classes of employees not covered by agreement under 8-38-103

The state treasurer, with the approval of the commissioner of finance and administration, may adopt a new feature to the plan that would provide for an alternative social security replacement plan that satisfies the requirements of § 3121(b)(7)(F) of the Internal Revenue Code (
26 U.S.C. § 3121(b)(7)(F)
), as may be amended, and any rules and regulations promulgated thereunder for any classes of state employees, including employees of institutions of higher education, whose service is not covered by an agreement entered into under §
8-38-103
. Any such plan may require the withholding as deferred compensation from the wages otherwise payable to those employees of up to seven and one-half percent (71/2%) of wages, as the term "wages" is defined for social security purposes, or such other amount as may be required as an alternative to social security contributions.
Added by 2015 Tenn. Acts, ch. 421, s 27, eff. 5/8/2015.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 4 - CAFETERIA PLANS FOR STATE EMPLOYEES (§§ 8-25-401 — 8-25-402) › Section 8-25-401 - Development and implementation of plan - Automatic payment - Administration of plan

(a)
The commissioner of finance and administration and the state treasurer, with the concurrence of the state insurance committee, are authorized to develop and implement a cafeteria plan for state employees as permitted by § 125 of the Internal Revenue Code of 1986 (
26 U.S.C. § 125
). The commissioner of finance and administration and the state treasurer are further authorized to offer state employees a qualified transportation fringe benefit plan in accordance with § 132(f) of the Internal Revenue Code of 1986 (
26 U.S.C. § 132(f)
), or any subsequent corresponding United States Internal Revenue Code section. The responsibility for development and implementation of such plans for employees of institutions of higher education is delegated to the chancellor of the board of regents and to the president of the University of Tennessee for employees of institutions under the University of Tennessee. Any political subdivision or instrumentality of the state, by resolution or ordinance of its governing body, is authorized to make available to its employees either a cafeteria plan as permitted by § 125 of the Internal Revenue Code of 1986, or a qualified transportation fringe benefit plan in accordance with § 132(f) of the Internal Revenue Code of 1986, or both.
(b)
Any employer who has implemented a cafeteria plan pursuant to this section shall arrange for its employees' health insurance premiums and dental insurance premiums to be automatically paid through the cafeteria plan beginning January 1, 2008. Participation in other benefit options provided pursuant to this section is not automatic and requires an affirmative election by the employee authorizing the necessary payroll deductions and salary reductions for funding the benefits.
(c)
Plans implemented pursuant to this section may either be administered internally or the party responsible for administration may contract with any person or entity otherwise eligible to provide for the services.
(d)
With concurrence of the state insurance committee, the state treasurer may credit plan savings and assess the costs associated with administering these programs to the state agencies of participating employees, it being the intent that state agency payroll savings deriving from the plan be the funding source for administration.
Amended by 2013 Tenn. Acts, ch. 454,s 20, eff. 5/16/2013.
Acts 1988, ch. 527, § 1; 1989, ch. 181, § 1; 1993, ch. 67, § 4; T.C.A. §
8-25-305
; Acts 2007, ch. 184, § 16; 2008, ch. 674, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 25 - DEFERRED OR TAX-SHELTERED COMPENSATION PROGRAMS (§§ 8-25-NEW — 8-25-402) › Part 4 - CAFETERIA PLANS FOR STATE EMPLOYEES (§§ 8-25-401 — 8-25-402) › Section 8-25-402 - Confidentiality of records

Any information concerning an employee's medical diagnosis, treatment or referral for treatment maintained by any person or entity providing cafeteria plan services hereunder is confidential and shall not be disclosed except as provided under §
8-25-109
.
Acts 1993, ch. 67, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-102 - Expense accounts of judicial officers

Any person seeking reimbursement for official expenses under §
8-26-101
shall file with the commissioner of finance and administration, or other official upon whom the commissioner's duties may be placed by law, a sworn itemized statement of the amounts necessarily expended by such person in the discharge of such official duties, as granted in §
8-26-101
, and upon the receipt of such verified statement the commissioner shall issue a warrant in reimbursement of such expenses.
Acts 1945, ch. 170, § 2; C. Supp. 1950, § 10748.3; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; T.C.A. (orig. ed.), § 8-2503.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-103 - Office expense of appellate court clerks

All necessary books, stationery, office equipment, stamps and supplies of all kinds used in the conduct of the offices of the clerks of the supreme court and the court of appeals shall be furnished and paid for by the state, without regard to fees collected by the clerks.
Acts 1949, ch. 88, § 7; C. Supp. 1950, § 10700.6 (Williams, § 10700.7); modified; T.C.A. (orig. ed.), § 8-2504.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-104 - Office expense of clerks of court and trustees

The clerks of the courts other than appellate and county trustees are entitled to be paid, out of the county treasury of their counties, the necessary costs of all blank or record books, stationery and blanks required by them in the discharge of their official duties.
Code 1858, § 4555; Acts 1903, ch. 196, § 1; 1909, ch. 89, § 1; Shan., § 6393; mod. Code 1932, § 10697; T.C.A. (orig. ed.), § 8-2505.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-105 - Jailers' fees - State subsidies

(a)
The county legislative body or governing body of each county has the authority to pass a resolution fixing the amount of jailers' fees which may be applied to misdemeanant prisoners. The rate fixed shall apply to such prisoners confined in the county jail or county workhouse or workhouses, but not meeting the conditions required for a state subsidy under title 41, chapter 8.
(b)
In lieu of the reimbursement for jailers' fees allowed in §
8-26-106
, the state shall provide a subsidy pursuant to title 41, chapter 8.
(c)
References in other sections to jailers' fees for state prisoners specified in this section shall be deemed to be references to the subsidies specified in §
41-8-106(d)
.
Acts 1933, ch. 139, § 1; 1945, ch. 166, § 1; 1947, ch. 141, § 1; mod. C. Supp. 1950, § 10713; Acts 1953, ch. 177, § 1; 1963, ch. 319, §1; 1972, ch. 533, §§ 1-3; 1976, ch. 827, § 1; 1977, ch. 404, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A. (orig. ed.), § 8-2507; Acts 1984, ch. 896, § 7; 1985, ch. 93, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-106 - Reimbursement of jailer for keeping state prisoners

Upon the adoption by the county legislative body of a resolution fixing jailers' fees, it is made the duty of the county clerk to promptly transmit to the judicial cost accountant a certified copy of the resolution. The judicial cost accountant shall allow jailers' fees for that particular county for state prisoners at the amount fixed by the resolution on the same terms as the county according to §
8-26-105
.
Acts 1933, ch. 139, § 3; impl. am. Acts 1937, ch. 33, §§ 24, 29; Acts 1945, ch. 166, § 1; 1947, ch. 141, § 1; mod. C. Supp. 1950, § 10713.2; Acts 1953, ch. 177, § 1; 1963, ch. 319, § 2; 1972, ch. 522, §1; 1976, ch. 827, § 2; 1977, ch. 404, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), § 8-2508.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-107 - Fees for witnesses committed to jail

Jailers shall be allowed the same fees for keeping witnesses committed to jail as they are allowed by §
8-26-105
for keeping prisoners, the same to be taxed in the bill of costs and paid in the same manner as other costs in the same cases.
Acts 1859-1860, ch. 121; Shan., § 6413; mod. Code 1932, § 10714; T.C.A. (orig. ed.), § 8-2510.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-108 - Transportation of prisoner by sheriff

(a)
When the sheriff is required by law to remove a person on a writ of habeas corpus, change of venue, or otherwise, or to remove a person of unsound mind to or from an asylum, the sheriff shall make out a statement of expenses, itemized, of the sheriff, of the person being conducted, and of an escort, if one was necessary, and shall make oath that the same is true and correct. The sheriff shall present the same to the county mayor, for auditing and allowance, and if approved by the county mayor, it shall be allowed as other claims are allowed.
(b)
Where a municipality or other governmental agency in the state of Tennessee owns, leases or contracts for the use of an airplane for the purpose of air travel facilities, and such facilities are used in going after and returning any fugitive from another part of the state, the municipality or other governmental agency shall be reimbursed the cost of the plane fare for the sheriff, deputy, guard, or escort, and the fugitive, in the amount which may be charged by any regular commercial airline, plus such other expenses as may be necessary for meals, lodging and such other actual expenses incurred going to and from the airport. The sheriff, deputy, guard or escort may also utilize regular commercial airlines where the cost of such transportation is comparable economically to ground transportation.
Acts 1921, ch. 101, § 14; Shan. Supp., § 6428a51; Code 1932, §10740; Acts 1976, ch. 516, § 1; impl. am. Acts 1978, ch. 934, §§ 16, 36; modified; T.C.A. (orig. ed.), §8-2511; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-109 - Form and contents of expense accounts generally - Vouchers

Every state and county officer, who is authorized by law to incur official expenses which are to be paid by the state or any county or out of any public funds of any character, is directed and required to make out accurate, itemized statements of such expenses, showing the date and amount of each separate item, and the purpose for which it was expended. The correctness of such expense account and the fact that it was actually incurred in the performance of official duty must be sworn to by such official before some officer qualified to administer oaths. In every instance where it is practicable to obtain a voucher representing the expense incurred, except for railway or pullman fare, such official shall obtain a voucher and attach same to the expense account. Such vouchers shall be numbered and referred to by number.
Acts 1911, ch. 65, § 1; Shan., § 6359a2; Code 1932, § 10662; T.C.A. (orig. ed.), § 8-2512.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-110 - Filing and audit of expense claims

(a)
Such expense accounts shall be filed with the official or department whose duty it is to audit or audit and pay same, and shall not be allowed or approved by such official or department until made out as so provided. It is the duty of the official auditing such expense account to address an inquiry in writing to the officer making same, requiring a written explanation of any item or items wherever desirable.
(b)
This section and §
8-26-109
do not apply to expense allowances when the general assembly provides an expense allowance of a fixed and definite amount for a definite period of time.
(c)
Provided, however, in any county having a population of not less than two hundred seventy-six thousand (276,000) nor more than two hundred seventy-seven thousand (277,000), according to the 1970 federal census or any subsequent federal census, no county officer shall be required to file a statement as provided in §
8-26-109
, for any expenses for which there has been appropriated by the general assembly or through a salary suit a sum certain to pay such expenses.
Acts 1911, ch. 65, § 1; Shan., § 6359a3; Code 1932, § 10663; Acts 1978, ch. 918, § 1; 1979, ch. 346, §§ 2, 3; T.C.A. (orig. ed.), § 8-2513.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-111 - False oath to expense account

The willful making of a false oath to such an expense account shall be perjury, punishable as provided by statute.
Acts 1911, ch. 65, § 2; Shan., § 6359a4; Code 1932, § 10664; T.C.A. (orig. ed.), § 8-2514.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-112 - Expenses of salaried county officers, clerks and masters

(a)
In counties having a population of one hundred thousand (100,000) or more, according to the last federal census, any salaried county official who is paid from county funds and who holds office by election of the people, by election of the county legislative body, or by election of any other county board or commission, and any clerk or master appointed by a chancellor, shall be reimbursed from county funds for the actual expense which such county official, clerk or master may incur as an incident to holding such office. Such expenses include, but are not limited to, lodging while away from such person's official residence, and traveling expenses both within and without the county of such person's official residence. However, the county legislative body may by resolution determine what expenses will be reimbursable, and the county mayor will prescribe forms on which such expenses will be reported, and will examine such expense reports when submitted to determine if the expense is reimbursable, and if so forward the expense report to the proper disbursing officer for payment.
(b)
In all other counties of the state, the county legislative body may by resolution elect to pay the expenses of elected county officials, and may promulgate rules of procedure as to how expenses will be reimbursed and determine what expenses are reimbursable. In such county so resolving, it will be the duty of the county mayor to prescribe forms on which expenses will be reported, and it is further made the county mayor's duty to examine such expense report to determine if all expenses so listed as reimbursable are legally reimbursable expenditures within the schedule as determined and announced by the county legislative body and, if such listed expenses are reimbursable, then to forward the expense report to the proper disbursing officer for payment.
(c)
No expenses will be paid under this section which are now authorized and paid under any other law.'
Acts 1957, ch. 279, §§ 1, 2A; 1961, ch. 238, §§ 1, 2; 1972, ch. 527, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A., §8-2515; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-113 - Vehicles for salaried county officers

Subject to appropriation by the county legislative body, counties may provide vehicles for the use of any salaried county official who is paid from county funds and who holds office by election of the people, by election of the county legislative body, or by election of any other county board or commission, and any clerk or master appointed by a chancellor, or, in the alternative, may provide a monthly car allowance to such salaried county officials.
Acts 1957, ch. 279, §§ 2, 2A; 1979, ch. 346, §§ 1, 4; T.C.A., § 8-2516; Acts 1986, ch. 648, §1; 2012 , ch. 900, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-114 - Moving expenses for involuntary transferees

Any officer or employee in the several departments and agencies of the state who is transferred involuntarily to a work location which is farther than fifty (50) miles removed from such officer's or employee's previous location shall be reimbursed for all reasonable moving expenses incurred at the time and in connection therewith by the commissioner of finance and administration from the general fund. In order to qualify for such reimbursement, the officer or employee must certify to the commissioner prior to moving that such is being made as a result of the transfer, that the officer or employee did not request such transfer and that it is being made involuntarily. The commissioner is authorized to promulgate reasonable rules for the administration of this provision. All reimbursement for moving expenses shall be in accordance with the comprehensive travel regulations as promulgated by the department of finance and administration and approved by the attorney general and reporter.
Acts 1977, ch. 442, § 1; T.C.A., § 8-2517.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-115 - Airplane travel limited to standard coach fare

No official, officer, or employee compensated with state funds shall be reimbursed for airplane travel in an amount in excess of standard coach fare for the applicable flight. Unless an emergency situation arises and the purchase or reimbursement for the purchase of tickets for travel by air in excess of the standard coach fare for such emergency situation is approved by the comptroller, no state funds shall be otherwise used to purchase air travel at rates in excess of standard coach fare for the applicable flight.
Acts 2004, ch. 681, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 26 - REIMBURSEMENT OF EXPENSES (§§ 8-26-101 — 8-26-116) › Section 8-26-116 - Claims for official travel expenses of state employees and members of boards and commissions

Notwithstanding any law to the contrary, claims for official travel expenses of state employees and members of boards and commissions shall be subject to the uniform travel rules and regulations issued by the commissioner of finance and administration pursuant to §
4-3-1008
, except for employees and members of boards and commissions attached to the court system and the general assembly, who shall be subject to travel rules and regulations under the law applying to them and approved by the head of those departments.
Added by 2013 Tenn. Acts, ch. 454, s 21, eff. 5/16/2013.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 1 - STATE INSURANCE COMMITTEE (§§ 8-27-NEW — 8-27-104) › Section 8-27-NEW - [Newly enacted section not yet numbered]

(a)
As used in this section:
(1)
"Governmental entity" includes a county or municipal government;
(2)
"Public hospital" means a hospital located in a county having a metropolitan form of government with a population of more than five hundred thousand (500,000), according to the 2020 federal census or any subsequent federal census, and that is owned by a metropolitan hospital authority created under the Metropolitan Hospital Authority Act, compiled in title 7, chapter 57; and
(3)
"State employee" includes a university employee and an employee under the state board of regents.
(b)
Public hospitals have the authority, upon approval of the hospital's governing body, to establish a state employee and retiree healthcare incentive program that will allow for the waiver of applicable out-of-pocket expenses associated with medical, surgical, or mental health care at the public hospital, including deductibles, except those deductibles associated with a high deductible plan, copays, and co-insurance, for state employees and retirees and their covered dependents participating in the state group insurance plan under this part.
Added by 2024 Tenn. Acts, ch. 1036,s 1, eff. 7/1/2024.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 1 - STATE INSURANCE COMMITTEE (§§ 8-27-NEW — 8-27-104) › Section 8-27-101 - "Committees" defined - Administrative duties of division of benefits administration - Promulgation of rules

(a)
As used in this part, "committees" means the state insurance committee created in §
8-27-201
, the local education insurance committee created in §
8-27-301
, and the local government insurance committee created in §
8-27-701
.
(b)
The division of benefits administration of the department of finance and administration shall serve as staff to the committees.
(c)
The committees may delegate administrative duties to the division of benefits administration, subject to the requirements of this chapter and the plan documents approved by the committees. These duties include, but are not limited to, the procurement functions described in §
8-27-103
; provided, that all contracts are approved by the committees.
(d)
The committees, acting collectively or individually, may promulgate rules and regulations under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, concerning the operations of the plans under their jurisdiction.
Amended by 2015 Tenn. Acts, ch. 480, s 1, eff. 5/18/2015.
Amended by 2015 Tenn. Acts, ch. 426, s 1, eff. 5/18/2015.
Acts 1976, ch. 804, § 1; 1978, ch. 857, § 1; T.C.A., § 8-4501; Acts 1982, ch. 810, § 4; 1983, ch. 419, § 1; 1984, ch. 565, §§ 1, 2; 1985, ch. 455, § 7; 1989, ch. 343, § 1; 1990, ch. 776, § 1; 1997 , ch. 513, § 6; 2007 , ch. 60.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 1 - STATE INSURANCE COMMITTEE (§§ 8-27-NEW — 8-27-104) › Section 8-27-102 - Resolution of disputes regarding eligibility and enrollment for plans and benefit structure - Appeals regarding voluntary benefits

(a)
The committees may delegate to a subcommittee or to the division of benefits administration the ability to resolve disputes regarding eligibility and enrollment for the plans and the benefit structure of the plans administered by those committees. Appellants shall be allowed to review the files regarding their appeals and to submit a written statement in support of the appeal. The disclosure of records related to appeals is subject to the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA) (
42 U.S.C. § 1320d
et seq.) and other federal and state confidentiality laws.
(b)
Appeals regarding voluntary benefits as defined in §
8-27-104
are the responsibility of the contractors providing those benefits.
Amended by 2015 Tenn. Acts, ch. 426, s 1, eff. 5/18/2015.
Acts 1976, ch. 804, § 6; T.C.A., § 8-4506; Acts 1990, ch. 776, § 3; 1991, ch. 128, § 1; 1997 , ch. 513, § 1; 1999, ch. 116, § 1; 2004, ch. 824, § 1; 2009 , ch. 502, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 1 - STATE INSURANCE COMMITTEE (§§ 8-27-NEW — 8-27-104) › Section 8-27-103 - Authority to enter into contracts necessary to administer plans - Participation with health maintenance organizations

(a)
The committees, acting individually or collectively, have the authority to enter into contracts with insurance companies, claims administrators, and other organizations for some or all of the insurance benefits or services, including actuarial and consulting advice, necessary to administer the plans authorized in parts 2, 3, and 7 of this chapter. The procurement of the contracts shall be governed by title 4, chapter 56, and the rules promulgated pursuant to that chapter.
(b)
The contracts described in subsection (a) may include self-insured contracts with health maintenance organizations established pursuant to the Health Maintenance Organization Act of 1986, compiled in title 56, chapter 32, notwithstanding any language in title 56 to the contrary. The committees shall permit participation with those health maintenance organizations only in locations for which the organization has been issued a certificate of authority by the department of commerce and insurance.
Amended by 2015 Tenn. Acts, ch. 426,s 1, eff. 5/18/2015.
Acts 2009, ch. 502, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 1 - STATE INSURANCE COMMITTEE (§§ 8-27-NEW — 8-27-104) › Section 8-27-104 - "Voluntary benefits" defined for purposes of parts 1, 2, 3 and 7

For the purposes of parts 1, 2, 3, and 7 of this chapter, "voluntary benefits" means those benefits the committees deem necessary and reasonable to afford coverage in addition to the basic health plan or plans, and any fully employer-paid benefits offered by the committees.
Amended by 2023 Tenn. Acts, ch. 216, s 10, eff. 7/1/2023.
Added by 2015 Tenn. Acts, ch. 426, s 1, eff. 5/18/2015.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 2 - GROUP INSURANCE FOR STATE OFFICIALS AND EMPLOYEES (§§ 8-27-201 — 8-27-210) › Section 8-27-201 - State insurance committee created - Members - Vacancies - Alternative representative

(a)
There is created a state insurance committee, to be composed of the commissioner of human resources, the state treasurer, the commissioner of commerce and insurance, the comptroller of the treasury, the commissioner of finance and administration, the chair of the senate finance, ways and means committee, the chair of the house of representatives finance, ways and means committee, a member to be appointed by the board of directors of the Tennessee state employees association, and three (3) state employees. For purposes of this part, "state insurance committee" means the state insurance committee created by this subsection (a).
(b)
(1)
Two (2) state employees shall be selected in accordance with a procedure adopted by the state insurance committee. The chair of the state insurance committee and the chair of the consolidated retirement system board of trustees may develop a procedure to coordinate the process for selection of state employee members to each entity.
(2)
One (1) state employee shall be an employee of either the University of Tennessee or the state university and community college system selected under a procedure developed by the Tennessee higher education commission and approved by the state insurance committee.
(3)
A vacancy on the state insurance committee caused by death or resignation of a state employee member shall be filled by the same selection procedure by which the previous employee member was selected.
(c)
The commissioner of human resources, the state treasurer, the commissioner of commerce and insurance, the comptroller of the treasury, and the commissioner of finance and administration are authorized to designate an alternate representative to attend, participate, and vote at meetings of the state insurance committee when that respective member is unable to attend. The designation shall be made in writing to the chair of the state insurance committee.
Amended by 2015 Tenn. Acts, ch. 426,s 2, eff. 5/18/2015.
Amended by 2013 Tenn. Acts, ch. 245,s 1, eff. 4/19/2013.
Acts 1976, ch. 804, § 2; 1979, ch. 337, § 1; T.C.A., § 8-4502; Acts 1981, ch. 407, § 1; 1983, ch. 375, § 1; 1984, ch. 543, § 1; 1985, ch. 426, §§ 1, 2; 1986, ch. 509, § 1; 1986, ch. 647, § 1; 1989, ch. 343, § 2; 1989, ch. 532, § 1; 1990, ch. 1004, § 1; 1993, ch. 503, § 1; 1997, ch. 498, § 1; 1997, ch. 513, § 8; 1998, ch. 905, § 1; 2002, ch. 870, § 1; 2007, ch. 497, § 1; 2009, ch. 258, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 2 - GROUP INSURANCE FOR STATE OFFICIALS AND EMPLOYEES (§§ 8-27-201 — 8-27-210) › Section 8-27-202 - Group insurance plan - Authority of committee - Authorized components of plan

(a)
The state insurance committee shall approve for eligible state employees a group insurance plan, which shall consist of:
(1)
One (1) or more basic health plans as the state insurance committee deems necessary and reasonable;
(2)
All benefits with defined coverage amounts fully paid for by the employer. These benefits shall be available to eligible employees who have not enrolled in the health insurance plans offered by the state insurance committee; and
(3)
Voluntary benefit plans as may be necessary and reasonable.
(b)
The state insurance committee is authorized to determine the premiums, benefits package, funding method, administrative procedures, eligibility provisions, and rules relating to the plans established by this part.
(c)
The basic health and plans fully paid by the employer plans referenced in subdivisions (a)(1) and (2) shall be the only basic group insurance plans offered to state employees.
Amended by 2023 Tenn. Acts, ch. 216,s 13, eff. 7/1/2023.
Amended by 2023 Tenn. Acts, ch. 216,s 12, eff. 7/1/2023.
Amended by 2023 Tenn. Acts, ch. 216,s 11, eff. 7/1/2023.
Amended by 2015 Tenn. Acts, ch. 426, s 2, eff. 5/18/2015.
Acts 1976, ch. 804, § 3; modified; T.C.A., § 8-4503.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 2 - GROUP INSURANCE FOR STATE OFFICIALS AND EMPLOYEES (§§ 8-27-201 — 8-27-210) › Section 8-27-203 - Responsibility for payment of premiums

(a)
(1)
From the appropriations made each year in the general appropriations act, the various departments, agencies, boards, and commissions of state government shall pay, on behalf of each participating covered individual within the respective departments, agencies, boards, and commissions, eighty percent (80%) of the cost of the coverage option for employees and employees' dependents, determined by the state insurance committee to be the basic health plan for funding purposes. In addition to this basic health plan for funding purposes, the state insurance committee may offer other plan options.
(2)
The state insurance committee may, in its discretion, establish the financial obligations for each coverage level in the basic plan. The payments made on behalf of participating employees may vary among the different coverage levels. The state insurance committee may establish a certain threshold of life insurance in computing the payment to be made on behalf of participating employees.
(3)
[Deleted by 2022 amendment.]
(b)
From the appropriations made each year in the general appropriations act, the various departments, agencies, boards, and commissions of state government shall pay, on behalf of each participating employee within the respective departments, agencies, boards, and commissions, defined coverage amounts for all fully employer-funded benefits and all partially employer-funded voluntary benefits.
(c)
The premium for voluntary benefit plans as the state insurance committee may adopt pursuant to §
8-27-202
shall be paid in full or in part by the employee.
(d)
Payroll deductions from salary paid by the state and from retirement benefits paid by the Tennessee consolidated retirement system shall be available for the payment of premiums of any aforementioned plan.
Amended by 2023 Tenn. Acts, ch. 216,s 15, eff. 7/1/2023.
Amended by 2023 Tenn. Acts, ch. 216,s 14, eff. 7/1/2023.
Amended by 2022 Tenn. Acts, ch. 776, s 6, eff. 4/8/2022.
Amended by 2021 Tenn. Acts, ch. 303, s 6, eff. 7/1/2021.
Amended by 2015 Tenn. Acts, ch. 426, s 2, eff. 5/18/2015.
Acts 1978, ch. 782, § 1; T.C.A., § 8-4507; Acts 1982, ch. 643, § 1; 2002, ch. 853, §§ 1 - 3; 2010 , ch. 914, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 27 - GROUP INSURANCE FOR PUBLIC OFFICERS AND EMPLOYEES (§§ 8-27-NEW — 8-27-910) › Part 2 - GROUP INSURANCE FOR STATE OFFICIALS AND EMPLOYEES (§§ 8-27-201 — 8-27-210) › Section 8-27-206 - Group life insurance plan for national guard members - Payment of premiums - Eligibility of surviving spouse and dependent children to participate in plan under 8-27-202

(a)
The state insurance committee shall approve a group life insurance plan for national guard members called up to active duty, providing benefits as the state insurance committee deems necessary and reasonable. From the appropriations made each year in the general appropriations act, the military department is authorized to pay, on behalf of each participating national guard member called up to state active duty, the cost of each individual's premium on the state-approved group life insurance plan for national guard members called up to state active duty. It is expressly provided that there shall be only one (1) such approved state plan.
(b)
(1)
The surviving spouse and eligible dependent children of a state employee maintaining family coverage through the state group insurance plan, who is a member of the Tennessee army national guard or the Tennessee air national guard, and who has been activated for federal duty or who has been called up on state active duty, and who is subsequently killed in the performance of that duty, may continue to participate in the group insurance plan for state employees established pursuant to §
8-27-202
.
(2)
The cost of the coverage provided in this section to the surviving spouse and dependent children shall be equal to the amount paid by active employees for the same coverage. The military department shall pay the employer portion of the premium.
(3)
The criteria for determination of eligibility of dependent children shall be the same as the criteria established by the state insurance committee for state employees and their families.
(4)
In the event that the surviving spouse is or becomes eligible for insurance coverage through a subsequent marriage or employment, the extension of coverage authorized in this section shall be terminated on the first day of the following month. The state insurance committee may establish specific conditions for extensions in instances where preexisting conditions may apply during the transfer of coverage.
(5)
In the event that insurance coverage under the state plan is terminated for the surviving spouse pursuant to subdivision (b)(4), but the surviving spouse is unable to secure through the new coverage insurance coverage for the eligible dependent children, the eligible dependent children may continue coverage under this section; provided, that the eligible dependent children continue to meet all dependent eligibility requirements.
(6)
This section shall be retroactive to September 11, 2001. As individuals who are qualified for such extension are identified, elect coverage, and pay the appropriate contribution, the coverage shall be provided on a prospective basis.
Added by 2015 Tenn. Acts, ch. 426, s 2, eff. 5/18/2015.