reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 23 - COMPENSATION OF STATE OFFICERS AND EMPLOYEES (§§ 8-23-101 — 8-23-209) › Part 2 - GENERAL PROVISIONS (§§ 8-23-201 — 8-23-209) › Section 8-23-205 - Compensation of board and commission members

Any other law to the contrary notwithstanding, no member of any board or commission, established by law or pursuant to law, which receives an appropriation, regardless of the source of funding, shall receive any compensation, whether denominated per diem or by whatever name called, except for days in which such member actually works four (4) or more hours performing duties directly relating to that board's or commission's activities, or for time or days spent attending meetings of that board or commission where a quorum is present. The chair or head of each board or commission, the department head to which such board or commission is attached administratively, and the commissioner of finance and administration, shall prescribe procedures to ensure compliance, such procedures to contain, as a minimum, a certification of time worked by each member claiming compensation.
Acts 1977, ch. 233, § 1; T.C.A., § 8-2314.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 23 - COMPENSATION OF STATE OFFICERS AND EMPLOYEES (§§ 8-23-101 — 8-23-209) › Part 2 - GENERAL PROVISIONS (§§ 8-23-201 — 8-23-209) › Section 8-23-207 - Rights and benefits of employees of boards, commissions and agencies

Effective July 1, 2002, any self-sustaining board, commission or agency created by the supreme court of Tennessee shall be deemed a state agency and all employees of such boards, commissions or agencies shall be deemed state employees and shall be entitled to the same rights and benefits enjoyed by other state employees. Except as otherwise provided in this title, any payments or benefit accruals that would have been payable to or accrued by such employees had they been deemed state employees prior to July 1, 2002, shall not apply retroactively but shall apply for periods commencing after June 30, 2002.
Acts 2002, ch. 863, § 16.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 23 - COMPENSATION OF STATE OFFICERS AND EMPLOYEES (§§ 8-23-101 — 8-23-209) › Part 2 - GENERAL PROVISIONS (§§ 8-23-201 — 8-23-209) › Section 8-23-208 - Commission on compensation - Duties - Members - Recommendations

(a)
There is hereby created the commission on compensation. It is the duty of the commission to convene on or about October 1, 1999, and biennially thereafter, to make recommendations to the governor and the general assembly concerning the compensation of the governor, commissioners, constitutional officers, legislators and other officials as may be requested by the governor or speakers of the senate or house of representatives.
(b)
The commission shall consist of six (6) members, two (2) each to be appointed by the governor, the speaker of the senate and the speaker of the house of representatives. Commission members shall serve without compensation but shall be entitled to reimbursement for expenses in accordance with the comprehensive travel regulations. A commission member shall continue to serve until a successor is appointed by the appropriate appointing authority. Commission members shall not be employed by any governmental entity.
(c)
The commission shall elect such officers as it deems necessary and shall conduct its business as it may agree; provided, that all meetings and proceedings of the commission shall be subject to chapter 44, part 1 of this title.
(d)
Upon request, the office of comptroller of the treasury shall provide staff assistance to the commission in carrying out its duties.
(e)
The commission shall report its recommendation to the governor and the general assembly by December 15 each year in which it is convened, and the governor shall include such recommendations and funding therefor in the recommended budget for the ensuing fiscal year.
(f)
In making its recommendations, the commission shall consider the duties and responsibilities of each official, compensation paid to others with similar duties and responsibilities both within and without the state, the need to attract and retain highly qualified individuals in state service, and the positive impact on public policy of a citizen legislature which is broadly representative of the state's population.
Acts 1998, ch. 1104, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 23 - COMPENSATION OF STATE OFFICERS AND EMPLOYEES (§§ 8-23-101 — 8-23-209) › Part 2 - GENERAL PROVISIONS (§§ 8-23-201 — 8-23-209) › Section 8-23-209 - Benefits for nurses on reduced schedule

Notwithstanding any law to the contrary, the commissioner of human resources, in consultation with the commissioner of finance and administration, the state treasurer and other affected agency heads, may develop and implement a plan to employ nurses under which an employee may accrue full benefits while working a reduced schedule.
Acts 2003, ch. 355, § 10; 2007, ch. 60.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-101 - Classification of counties

(a)
For purposes other than determining compensation for the various county officers enumerated in §
8-24-102
, the counties are divided into classes as follows:
(1)
Counties having a population of four hundred thousand (400,000) or more shall constitute counties of the first class;
(2)
Counties having a population of one hundred fifty thousand (150,000) or more, but less than four hundred thousand (400,000), shall constitute counties of the second class;
(3)
Counties having a population of fifty thousand (50,000) or more, but less than one hundred fifty thousand (150,000), shall constitute counties of the third class. Within the third class, counties having a population of seventy-four thousand five hundred (74,500) or more shall constitute subclass A, and counties having a population of less than seventy-four thousand five hundred (74,500) shall constitute subclass B;
(4)
Counties having a population of twenty-three thousand three hundred (23,300) or more, but less than fifty thousand (50,000), shall constitute counties of the fourth class;
(5)
Counties having a population of twelve thousand (12,000) or more, but less than twenty-three thousand three hundred (23,300), shall constitute counties of the fifth class;
(6)
Counties having a population of five thousand five hundred (5,500) or more, but less than twelve thousand (12,000), shall constitute counties of the sixth class;
(7)
Counties having a population of three thousand seven hundred seventy (3,770) or more, but less than five thousand five hundred (5,500), shall constitute counties of the seventh class; and
(8)
Counties having a population of less than three thousand seven hundred seventy (3,770) shall constitute counties of the eighth class.
(b)
(1)
The population of counties for purposes of this section shall be determined by the 1970 federal census and the most recent succeeding federal census.
(2)
Except that the population of counties which have a population of not less than thirty-four thousand four hundred (34,400) nor more than thirty-four thousand five hundred (34,500), according to the 1970 federal census or any subsequent federal census, for purposes of this section shall be determined by the 1970 federal census and any succeeding census taken in the county or counties.
Acts 1921, ch. 101, § 2; Shan. Supp. § 6428a39; Code 1932, §10726; Acts 1935, ch. 118, § 1; C. Supp. 1950, § 10726; Acts 1953, ch. 4, § 1; 1955, ch. 126, § 1; 1961, ch. 147, §§ 1-3; 1961, ch. 284, § 1; 1965, ch. 90, § 1; 1965, ch. 174, § 1; 1971, ch. 436, § 1; 1972, ch. 539, § 1; 1979, ch. 385, § 1; T.C.A. (orig. ed.), § 8-2402; Acts 1987, ch. 397, §§ 1, 2; 1991, ch. 248, §§ 1, 2; 1996, ch. 936, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-103 - Fees in lieu of salary

(a)
(1)
The county legislative body in any county shall make the necessary appropriation and pay to the sheriff of its county the maximum salary fixed by §
8-24-102
, and the authorized expenses fixed by law for the operation of the sheriff's office, including the salary of all the sheriff's deputies, which shall be the sole manner of compensation for those deputies, as authorized pursuant to chapter 20 of this title, direct from the county trustee in twelve (12) equal monthly installments, irrespective of the fees earned by the sheriff.
(2)
In such an event, all fees allowed, collected, or in any manner received by the sheriff will be paid, assigned, transferred, and set over to the county. When such fees are received by the sheriff, the clerk of any court or any other person, they shall be transmitted monthly to the county trustee.
(3)
No sheriff shall claim, hold, or have any interest in such funds for services performed under §
8-24-102
, fees paid the sheriff as a witness for appearing in court, the boarding of prisoners at the county jail, ex officio services, or fees from any other source whatsoever, except that this provision and subdivision (a)(2) are not intended to prevent the county legislative body from paying the sheriff in such county an amount in addition to the maximum salary allowed by §
8-24-102
for ex officio services as superintendent of the workhouse, if the workhouse in such county is combined with the jail as provided for by title 41, chapter 2.
(4)
Any sheriff serving under this provision shall make a charge for all services performed by such sheriff as now provided by law, and such sheriff shall have no authority to waive, remit, or release any fee for any service or services performed.
(b)
The provisions of this section, or any part or portion thereof, are severable, and in the event that any provision, or part or portion of any provision of this section, is declared to be unconstitutional, such a declaration or decree shall not affect the remainder of this section.
Acts 1921, ch. 101, § 17; Shan. Supp., § 6428a54; Code 1932, §10743; Acts 1935, ch. 118, § 2; mod. C. Supp. 1950, §10743; modified; Acts 1961, ch. 147, § 5; impl. am. Acts 1961, ch. 147, § 9; Acts 1961, ch. 169, § 1; 1965, ch. 177, § 2; 1973, ch. 186, §1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), §8-2404; Acts 1988, ch. 861, § 2; 1990, ch. 1035, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-106 - Records of fees where supplemental salary required

(a)
Each official whose salary is required to be supplemented from the county general fund shall keep a book account of all fees collected and make an annual report of the collections to the county mayor. No funds shall be paid from the general funds of the county to supplement salaries until such report has been filed with the county mayor.
(b)
These reports and records shall be entered in a well-bound book by the county clerk and kept on file in that office.
(c)
This report shall be used as a basis to compute any supplementary compensation required or authorized to be paid in order to aggregate, with the fees collected, the required annual compensation or the authorized compensation in case of the office of sheriffs in the counties where penal farms have been established as provided in §
8-24-105
[obsolete].
Acts 1935, ch. 118, § 2; 1943, ch. 116, § 1; 1945, ch. 64, § 1; 1947, ch. 124, § 1; 1949, ch. 203, § 2; mod. C. Supp. 1950, § 10727 (Williams, § 10743); impl. am. Acts 1978, ch. 934, §§ 16, 22, 36; T.C.A. (orig. ed.), § 8-2408; Acts 1990, ch. 1035, §§9, 10; 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-107 - Payment of minimum salary

If the total fees collected by the officials enumerated in §
8-22-101
, after deduction for the legally authorized expenses of the office, including, but not limited to, salaries of deputies and assistants, are not sufficient to pay the salary required by §
8-24-102
, then the remainder of such salary shall be paid out of the general funds of the county by warrant drawn on the general funds of the county in the hands of the trustee.
Acts 1943, ch. 116, § 1; 1945, ch. 64, § 1; 1947, ch. 124, § 1; 1949, ch. 203, § 2; mod. C. Supp. 1950, § 10727 (Williams, §10743); Acts 1951, ch. 263, § 1 (Williams, § 10727.5); 1959, ch. 133, § 1; T.C.A. (orig. ed.), § 8-2409; Acts 1990, ch. 1035, § 11.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-108 - Sheriff and clerk of criminal court - Supplemental salaries

(a)
In the event that the fees, etc., collected by the sheriffs in any of the counties within §§
8-24-101
- 8-24-103 and 8-24-106 - 8-24-109 do not in any month amount to a sum sufficient to pay all other necessary and legitimate expenses incurred in the proper and efficient administration of the sheriff's office, including the guaranteed compensation of the sheriff, then the shortage of such compensation and expenses as herein provided shall be paid out of the public funds of the counties each month.
(b)
In the event that fees, etc., collected by the clerks of the criminal court in any of the counties within §§
8-24-101
- 8-24-103 and 8-24-106 - 8-24-109, do not in any month amount to a sum sufficient to pay all proper, necessary and legitimate expenses incurred in the proper and efficient administration of the sheriff's office, including the maximum compensation allowable to the clerk of the criminal court, then the shortage of such compensation and expenses herein provided shall be paid out of the public funds of the county each month.
Acts 1947, ch. 156, § 2; 1949, ch. 203, § 2; mod. C. Supp. 1950, § 10743; Acts 1965, ch. 52, § 1; 1969, ch. 314, § 1; T.C.A. (orig. ed.), § 8-2410; Acts 1990, ch. 1035, § 12.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-109 - Ex officio services as clerk of special court

(a)
If in any county there is, or may hereafter be created, a special chancery, circuit, criminal, county or probate court where the clerk and master or clerk is clerk of the special court by virtue of such clerk's office in the county, no additional salary shall be allowed such clerk and master or clerk for transacting business of such special courts, but the services shall be performed by virtue of the office the clerk and master or clerk of the special court holds and for the salary provided for such officer in the class to which the county belongs by the classification in §
8-24-101
; provided, that:
(1)
When the clerk and master, or clerk of the court, cannot, for want of time, properly and efficiently conduct the affairs and transact the business of clerk and master or clerk of the special court, then such official shall file a sworn petition in the special court with the chancellor or judge holding the special court, in term or at chambers, in the manner and form provided in §§
8-20-101
- 8-20-106 and have action taken thereon as is provided; and
(2)
Where the clerk and master or clerk of the special court holds such office by appointment of the chancellor or judge of the special court, the clerk and master or clerk of the special court shall make application to the chancellor or judge of the special court, by sworn petition, in term or at chambers, setting forth the facts, showing the approximate amount of fees collected yearly in the office, and whether or not a deputy or deputies should be appointed for the proper and efficient conduct of affairs of the office and the salary to be allowed such deputy, and have such proceedings thereon as to the fixing of the salary of any deputy or deputies as provided by §§
8-20-101
- 8-20-106.
(b)
The provisions of this section prohibiting additional salaries or compensation to clerks and clerks and masters of special courts shall not apply to chancery courts now having or hereafter having exclusive jurisdiction and powers with respect to the probate of wills and administration of estates. When such clerk or clerk and master shall serve as clerk or clerk and master of a chancery court now having or hereafter having exclusive jurisdiction and powers with respect to the probate of wills and administration of estates, it shall be lawful for such clerk or clerk and master to receive additional compensation, and payable as may be provided in the law, and any amendments thereto, creating such court.
Acts 1921, ch. 101, § 4; Shan. Supp., § 6428a41; mod. Code 1932, § 10728; mod. C. Supp. 1950, § 10728; Acts 1957, ch. 286, § 1; T.C.A. (orig. ed.), § 8-2411.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-111 - Ex officio services of sheriff

The county legislative bodies of the different counties shall, at their first session in each and every year, make such allowance as they, in their discretion, think sufficient to compensate their sheriffs for ex officio service.
Code 1858, § 4564; Acts 1870-1871, ch. 38, § 1; Shan., § 6404; Code 1932, § 10708; impl. am. Acts 1978, ch. 934, §§7, 36; modified; T.C.A. (orig. ed.), § 8-2413.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-113 - Private acts fixing salary of county mayor unaffected

Sections
8-24-102
, this section and 8-24-114 shall not be construed to repeal or modify in any way any private act of the state fixing any salary of any county mayor in an amount greater than the minimum salaries set out in §
8-24-102
. In determining whether the salary of any such county mayor has been fixed by private act in an amount in excess of the minimum salary set out in §
8-24-102
, the entire salary provided for by such private act shall be included, regardless of whether such salary is paid by the county, the state of Tennessee, or both.
Acts 1957, ch. 172, § 2; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A., §8-2415; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-114 - County legislative body authorized to fix salary of county mayor in excess of statutory amount

The county legislative bodies of the various counties are hereby granted authority to fix the salary of any county mayor in an amount in excess of the amount guaranteed in §
8-24-102
or §
8-24-113
.
Acts 1957, ch. 172, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A., § 8-2416; Acts 1996, ch. 841, §1; 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 24 - COMPENSATION OF COUNTY OFFICERS AND CLERKS OF COURT (§§ 8-24-101 — 8-24-115) › Section 8-24-115 - County commissioners in counties of 100,000 to 600,000

The compensation of county commissioners of any county having a population of not less than one hundred thousand (100,000) nor more than six hundred thousand (600,000), according to the United States census of 1970, shall be not less than twenty-five thousand dollars ($25,000) a year, but any such county may by private act provide for annual compensation in a larger amount. The salary fixed by this section shall control over any prior private or public enactment providing for an automatic salary adjustment for any county commissioner and any such provision is hereby declared to be superseded by this section.
Acts 1975, ch. 344, § 1; T.C.A., § 8-2417.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-NEW - [Newly enacted section not yet numbered]

(a)
The state treasurer, with the approval of the commissioner of finance and administration, may adopt a new feature to one (1) or more of the state's deferred compensation plans, which plans include, but are not limited to, the 401 (k), 403(b), and 457(b) plans that would permit state employees, including employees of institutions of higher education, to designate some or all of the employees' contributions as Roth contributions to the plans at the time the contributions are made, in accordance with § 402A of the Internal Revenue Code (
26 U.S.C. § 402A
).
(b)
A political subdivision or instrumentality of the state that makes available to its employees a profit sharing or salary reduction plan, including, but not !limited to, those approved by the internal revenue service under §§ 401 (k), 403(b), or 457(b) of the Internal Revenue Code (
26 U.S.C. § 401(k)
;
26 U.S.C. § 403(b)
; and
26 U.S.C. § 457(b)
), may, by resolution or ordinance of its governing body, adopt a Roth contribution feature to its plan as described in this section.
(c)
Any Roth contribution feature adopted pursuant to this section must conform to all applicable laws, rules, and regulations of the internal revenue service.
Added by 2024 Tenn. Acts, ch. 605,s 6, eff. 3/27/2024.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-101 - Title

This part shall be known as the "Government Employees Deferred Compensation Plan Act," and may be so cited.
Acts 1973, ch. 359, § 1; T.C.A., § 8-4301.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-102 - Definition of employee

For the purposes of this part, "employee" means any person, whether appointed, elected, or under contract wherein an employee-employer relationship is established, providing services for the state of Tennessee, state agencies, counties, municipalities, or subdivisions of such governmental bodies in Tennessee, for which compensation is paid.
Acts 1973, ch. 359, § 2; T.C.A., § 8-4302; Acts 1983, ch. 282, § 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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-103 - Deferred compensation plans - Approval of plans - Approval of companies providing plans

(a)
The state of Tennessee or any Tennessee political subdivision or instrumentality of such subdivision may, by contract, agree with any employee to defer, in whole or in part, any portion of that employee's income and may subsequently purchase or contract with any company licensed to do business in this state to provide a deferred compensation plan, as requested by the employee.
(b)
The commissioner of finance and administration, the chair of the finance, ways and means committee of the senate, the chair of the finance, ways and means committee of the house of representatives, and the chair of the board of trustees for the Tennessee consolidated retirement system shall serve as trustees of any deferred or tax-sheltered compensation plans established pursuant to this chapter on behalf of state employees, including employees of institutions of higher education. For the purposes of this section, the term "state employees" shall not include kindergarten through grade twelve (K-12) teachers and other local education agency employees. Such plans include, but are not limited to, plans established pursuant to §§ 401 (k), 403(b), 415(m), 457(b), and 457(f) of the Internal Revenue Code (
26 U.S.C. §§ 401(k)
,
403(b)
,
415(m)
,
457(b)
, and
457(f)
). The chair of the board of trustees for the Tennessee consolidated retirement system shall develop a plan document for the implementation and administration of deferred or tax-sheltered compensation plans established by the trustees. The terms of any deferred or tax-sheltered compensation plan established on behalf of state employees, including employees of institutions of higher education, may be modified by the chair of the board of trustees for the Tennessee consolidated retirement system with the concurrence of the commissioner of finance and administration.
(c)
[Deleted by 2024 amendment].
(d)
Any deferred compensation program implemented and operating under the authority of this part shall conform to all applicable laws, rules and regulations of the internal revenue service governing state deferred compensation plans.
(e)
[Deleted by 2018 amendment.]
Amended by 2024 Tenn. Acts, ch. 605,s 2, eff. 3/27/2024.
Amended by 2024 Tenn. Acts, ch. 605,s 1, eff. 3/27/2024.
Amended by 2018 Tenn. Acts, ch. 576, Secs.s 1, s 2, s 3 eff. 3/16/2018.
Acts 1973, ch. 359, § 3; T.C.A., § 8-4303; Acts 1980, ch. 562, § 1; 1983, ch. 282, § 1; 1993, ch. 67, §§ 5, 6; 2006, ch. 870, § 1; 2008 , ch. 674, § 1; 2009 , ch. 142, § 8.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-105 - Investment of funds from program

(a)
Notwithstanding any other law to the contrary, the chair of the consolidated retirement board, and the appropriately designated local officer or local board responsible for implementing a deferred compensation program are hereby authorized to invest the moneys held pursuant to any such deferred compensation plan in investment options that meet the requirements of the Internal Revenue Code.
(b)
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.
(c)
[Deleted by 2018 amendment.]
Amended by 2018 Tenn. Acts, ch. 576,s 7, eff. 3/16/2018.
Amended by 2014 Tenn. Acts, ch. 659,s 2, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 259,s 2, eff. 7/1/2014.
Acts 1973, ch. 359, § 5; T.C.A., § 8-4305; Acts 1980, ch. 562, § 2; 1983, ch. 282, § 3; 1993, ch. 67, § 8; 2006, ch. 870, § 2; 2009, ch. 142, § 10.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-106 - Program supplemental

A plan established by this part shall exist and serve in addition to other retirement, pension, or benefit systems established by the state of Tennessee, state agencies, counties, municipalities, or other political subdivisions. A deferred compensation plan established by this part shall not supersede, make inoperative, or reduce any benefits provided by the consolidated retirement system or programs established by any counties, municipalities, or other political subdivision thereof, or any other retirement, pension, or benefit program established by law.
Amended by 2024 Tenn. Acts, ch. 605,s 3, eff. 3/27/2024.
Acts 1973, ch. 359, § 6; T.C.A., § 8-4306.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-107 - Other benefits unaffected by deferral

Notwithstanding another law to the contrary, and except as provided in Section 8 of this act, any compensation deferred under this part must be considered part of an employee's compensation for purposes of another employee retirement, pension, or benefit program. A deferral of income under the deferred compensation program shall not effect a reduction of any retirement, pension, or other benefit program provided by law.
Amended by 2024 Tenn. Acts, ch. 605,s 4, eff. 3/27/2024.
Acts 1973, ch. 359, § 7; T.C.A., § 8-4307.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-108 - Federal income tax computation

Notwithstanding this part or another law to the contrary, any sum deferred under the deferred compensation program shall not be included for the purposes of computation of any federal income taxes withheld on behalf of any employee, unless the deferred sum is designated by the employee as a Roth contribution pursuant to Section 6 of this act.
Amended by 2024 Tenn. Acts, ch. 605,s 7, eff. 3/27/2024.
Acts 1973, ch. 359, § 8; T.C.A., § 8-4308; Acts 1980, ch. 562, § 3; 2006, ch. 870, § 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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-109 - Confidentiality of records

(a)
Any medical records submitted to, or compiled by, any person or entity providing deferred compensation plan services pursuant to this part are confidential and shall not be disclosed except as follows:
(1)
To the extent that the employee or the employee's legal representative consents to disclosure;
(2)
To the extent of performing duties hereunder, to employees of persons or entities providing the plan services;
(3)
In compliance with a subpoena or a court order;
(4)
To other governmental agencies; provided, that such agencies maintain the same level of confidentiality as that required hereunder;
(5)
To the comptroller of the treasury or the comptroller's designees for the purpose of audit; or
(6)
In any administrative proceeding or court action between the employee or the employee's legal representative and a person or entity providing plan services hereunder.
(b)
Nothing contained herein applies to statistical medical information if such information is not identified with a particular employee. Further, nothing contained herein applies to records concerning the identity of employees receiving or applying for benefits, to the amount of benefits to which a particular employee is or may be entitled to receive, nor to any other nonmedical related information unless such information is made confidential by other statute of this state.
Acts 1993, ch. 67, § 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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-110 - Production of records described in subpoena

(a)
Except as provided in subsection (e), when a subpoena duces tecum is served upon any person or entity administering or providing services to a deferred compensation plan established pursuant to this part in an action or proceeding in which the person or entity is not a party, and such subpoena requires the production of all or any part of the records of the deferred compensation plan relating to a present or former plan participant, it shall be sufficient compliance if the person or entity within fourteen (14) days after being served with a subpoena duces tecum, shall file with the court clerk or the issuer, either by personal delivery or certified or registered mail, a true and correct copy (which may be a copy reproduced on film or other reproducing material by microfilming, photographing, photostating or other approximate process, or a facsimile, exemplification or copy of such reproduction or copy) of all records specifically described in such subpoena.
(b)
The records shall be accompanied by an affidavit of a custodian, stating in substance that:
(1)
The affiant is the duly authorized custodian of the records and has authority to certify the records; and
(2)
The copy is a true copy of all the records described in the subpoena.
(c)
If the person or entity has none of the records described, or only part thereof, the custodian shall so state in the affidavit and file the affidavit and such records as are available in the manner prescribed in this section.
(d)
(1)
The copy of the record shall be admissible in evidence to the same extent as though the original thereof were offered and the custodian had been present and testified to the matters stated in the affidavit.
(2)
The affidavit shall be admissible in evidence and the matters stated therein shall be presumed true in the absence of a preponderance of evidence to the contrary.
(3)
When more than one (1) person has knowledge of the facts, more than one (1) affidavit may be made.
(e)
The personal attendance of the custodian may be commanded only if personal attendance is necessary to resolve a good faith dispute concerning the accuracy of the information to be furnished. Where personal attendance of the custodian is required, the subpoena duces tecum shall contain a clause which reads: "The procedure authorized pursuant to §
8-25-110
will not be deemed sufficient compliance with this subpoena."
Acts 2001, ch. 58, § 12.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-112 - Attorney for the chair of the Tennessee consolidated retirement system

(a)
Counsel for the treasury department shall serve as the attorney for the chair of the Tennessee consolidated retirement system with respect to any deferred or tax-sheltered compensation plans established pursuant to this chapter on behalf of state employees, including employees of institutions of higher education.
(b)
Notwithstanding any law to the contrary, in cases where the interest of any deferred or tax-sheltered compensation plans referred to in subsection (a) require additional counsel, the chair of the Tennessee consolidated retirement system, 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 chair may deem just.
Acts 2011, ch. 140, § 12.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-113 - Authority of trustees of deferred or tax sheltered compensation plans to contract for investment management services, personal services, professional services and consultant services

The trustees of any deferred or tax sheltered compensation plans established pursuant to this part are expressly authorized to contract for investment management services, personal services, professional services and consultant services for the deferred compensation programs. The trustees shall provide for the powers, duties, functions and compensation of any investment managers, professionals or consultants so engaged. Any contract for investment management services, personal services, professional services and consultant services may be procured in the manner prescribed by the trustees without regard to the requirements of former §
12-4-109
[see the Compiler's Notes], if it is determined that the services are necessary or desirable for the efficient administration of the deferred compensation programs. All expenses and fees incidental to the procurement of services shall be charged to and paid from participant accounts.
Added by 2013 Tenn. Acts, ch. 389, s 1, eff. 5/14/2013.
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 1 - GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN ACT (§§ 8-25-NEW — 8-25-115) › Section 8-25-114 - Plan required to honor claims under qualified domestic relations order

Notwithstanding any other law to the contrary, any deferred compensation program established on behalf of state employees under this part or under part 3 of this chapter shall honor claims under a qualified domestic relations order at a time designated by the state treasurer. For purposes of this section, "qualified domestic relations order" has the same meaning as provided in § 414(p) of the Internal Revenue Code of 1986 (
26 U.S.C. § 414(p)
); provided, that such order may only relate to the provision of marital property rights for the benefit of the former spouse of the deferred compensation program participant.
Added by 2014 Tenn. Acts, ch. 659,s 1, eff. 4/10/2014.
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 8-25-201 - Short title

This part shall be known and may be cited as the "Optional Retirement Program for Employees of Public Institutions of Higher Education."
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 8-25-202 - Establishment of program

There is established an optional retirement program for employees of public institutions of higher education operated by the board of regents and the board of trustees of the University of Tennessee.
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 8-25-205 - Employer contributions

(a)
(1)
The employer shall make employer contributions at the rate of ten percent (10%) of each eligible employee's earnable compensation, plus one percent (1%) of the part of the eligible employee's earnable compensation in excess of the employee's covered compensation.
(2)
The amount of salary taken into account in determining such contributions shall not exceed the maximum dollar limitation imposed by Section 401(a)(17) of the Internal Revenue Code (
26 U.S.C. § 401(a)(17)
). For any person becoming a participant in an optional retirement program before July 1, 1996, the dollar limitation under Section 401(a)(17) of the Internal Revenue Code shall not apply to the extent the amount of compensation that is allowed to be taken into account under the plan would be reduced below the amount that was allowed to be taken into account under the plan as in effect on July 1, 1993.
(b)
[Deleted by 2019 amendment.]
(c)
[Deleted by 2018 amendment.]
Amended by 2019 Tenn. Acts, ch. 381,s 2, eff. 5/10/2019.
Amended by 2018 Tenn. Acts, ch. 576,Secs.s11, s12 eff. 3/16/2018.
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 8-25-206 - Rollover of taxable portion of lump sum payment to eligible retirement plan

(a)
Any employee or any spouse or any non-spousal beneficiary of an active, inactive, or retired employee who is eligible for a lump sum payment under this part may request the relevant optional retirement company to rollover the taxable portion of such payment directly to an eligible retirement plan.
(b)
For purposes of this section, "eligible retirement plan" means:
(1)
For employee transfers only, a qualified 403(a) annuity plan or a qualified 401(a) retirement plan; provided, that the plan accepts direct rollovers;
(2)
For member or spousal transfers, an individual retirement account or any other plan eligible under the Internal Revenue Code to receive such direct rollovers from a qualified plan; provided, that the plan accepts direct rollovers; or
(3)
For non-spousal beneficiary transfers, an individual account or annuity treated as an inherited individual retirement account under Section 402(c)(11) of the Internal Revenue Code (
26 U.S.C. § 402(c)(11)
), or any other plan eligible under the Internal Revenue Code to receive such direct rollovers from a qualified plan; provided, that the plan accepts such direct rollovers.
(c)
Prior to making such a rollover, the relevant optional retirement company may require the individual requesting the rollover to establish that the receiving plan or account meets the requirements of this section and the Internal Revenue Code.
(d)
This section shall be administered in accordance with the direct rollover provisions of the Internal Revenue Code.
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 8-25-207 - Computation of retirement benefits under retirement system - Benefits under optional retirement program

(a)
When any eligible employee in an optional retirement program retires with retirement credit in the retirement system, the employee's retirement allowance from the retirement system shall be computed and paid in accordance with chapters 34 - 37 of this title.
(b)
Employees who elect to participate under the optional retirement program shall be limited to the benefits of such optional retirement program, upon and after retirement.
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 8-25-208 - Eligibility to participate in retirement system - Effect on contributions previously accumulated in retirement system - Resumption of participation in retirement system upon unavailability of optional program

(a)
An eligible employee who elects to participate in an optional retirement program established under this part will be ineligible to participate in the retirement system during such period as the employee is employed by a state-supported institution of higher education.
(b)
While participating in an optional retirement program, such member's accumulated contributions, if any, and creditable service in the retirement system shall remain unchanged as of the date of election of an optional retirement program under this part.
(c)
Interest shall continue to be credited to the employee's accumulated contributions in the retirement system.
(d)
In the event that a participant in an optional retirement program assumes or returns to a position in a public school where an optional retirement program or a local retirement fund is not available, the participant shall at that time begin or resume participating in the retirement system.
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 8-25-209 - Transfer of accumulated contributions in retirement system to optional retirement program - Effect of transfer

Any employee participating in an optional retirement program whose benefits are limited to those of that program pursuant to §
8-25-207
, may authorize the transfer of the employee's accumulated contributions deposited with the retirement system to such optional retirement program upon request made to the retirement system. Such transfer shall be made within ninety (90) days of the retirement system's receipt of the request, and shall be considered to be a withdrawal of accumulated contributions and shall terminate membership in the retirement system, in accordance with §
8-35-104
. Any such transfer constitutes a waiver of all rights in the retirement system and may not be redeposited with the retirement system pursuant to §
8-37-214
.
Amended by 2016 Tenn. Acts, ch. 962, s 1, eff. 4/27/2016.
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 8-25-210 - Claims under qualified domestic relations order

Any optional retirement program established pursuant to this part shall honor claims under a qualified domestic relations order. For purposes of this section, "qualified domestic relations order" has the same meaning ascribed to it in Section 414(p) of the federal Internal Revenue Code of 1986 (
26 U.S.C. § 414(p)
); provided, that such order may relate only to the provision of marital property rights for the benefit of the former spouse of the optional retirement program participant.
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 8-25-211 - Cash withdrawal from program - Effect of cash withdrawal

Upon retiring or otherwise terminating employment, an employee participating in an optional retirement program may elect to receive a cash withdrawal of such employee's accumulated account or accounts if permitted by the relevant optional retirement product and the Internal Revenue Code, as amended, and all rules, regulations, notices, and interpretations released by the United States treasury, including the internal revenue service. Any employee who receives a cash withdrawal pursuant to this section shall not be entitled to reestablish the withdrawn amount or any period of service represented by that amount in either the optional retirement program, the retirement system, or any other Tennessee state retirement program.
Amended by 2018 Tenn. Acts, ch. 576,s 13, eff. 3/16/2018.
Acts 2015, ch. 118, § 1.