# Tenn. Code Ann. § 50-7-104: Invalidating clause - Conformity to federal law > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-104 ## Section - **Citation:** Tenn. Code Ann. § 50-7-104 - **Heading:** Invalidating clause - Conformity to federal law - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 50 / Chapter 7 / Section 50-7-104 ## Text (a) If the tax imposed by §§ 3301-3308 of the Internal Revenue Code of 1954 ( 26 U.S.C. §§ 3301 - 3308 ) or any other federal tax against which premiums under this chapter may be credited, has been amended or repealed by congress, or has been held unconstitutional by the supreme court of the United States, with the result that premiums under this chapter, or a major portion of the premiums, may no longer be credited against the federal tax, then no further premiums under this chapter shall be made. (b) This chapter is to be construed in pari materia with the federal Unemployment Tax Act ( 26 U.S.C. § 3301 et seq.), the federal Social Security Act ( 42 U.S.C. § 301 et seq.), and any other related federal law and is to be construed in accordance with the construction placed on those acts to the extent the construction is relevant to this chapter, it being the intent of the general assembly that this chapter was adopted with the intent to conform with the federal laws, and, therefore, any section, paragraph, clause or portion of this chapter that is declared by lawful authority not to conform to the law or laws shall be void and of no effect. Further, that it is the intent of the general assembly to enact the remaining portions of this chapter that are in conformity with the relevant provisions of the federal law or laws if some portions of this chapter are declared not to conform with the federal requirements. (c) If any federal law or laws or any portions of the law or laws effectively requiring state unemployment compensation laws to cover services performed in the employ of governmental employers referred to in § 50-7-207(b)(3) should be repealed by congress or held unconstitutional by any action of the supreme court of the United States, no further premiums or payments in lieu of premiums shall be made by the employers, and the services will no longer be considered covered by this chapter. Acts 1947, ch. 29, § 20; C. Supp. 1950, § 6901.20 (Williams, § 6901.44); Acts 1967, ch. 208, § 6; 1971, ch. 204, § 14; 1977, ch. 330, § 30; 1978, ch. 744, § 18; T.C.A. (orig. ed.), § 50-1358; Acts 1985, ch. 318, §§ 1, 2. (a) If the tax imposed by §§ 3301-3308 of the Internal Revenue Code of 1954 ( 26 U.S.C. §§ 3301 - 3308 ) or any other federal tax against which premiums under this chapter may be credited, has been amended or repealed by congress, or has been held unconstitutional by the supreme court of the United States, with the result that premiums under this chapter, or a major portion of the premiums, may no longer be credited against the federal tax, then no further premiums under this chapter shall be made. (b) This chapter is to be construed in pari materia with the federal Unemployment Tax Act ( 26 U.S.C. § 3301 et seq.), the federal Social Security Act ( 42 U.S.C. § 301 et seq.), and any other related federal law and is to be construed in accordance with the construction placed on those acts to the extent the construction is relevant to this chapter, it being the intent of the general assembly that this chapter was adopted with the intent to conform with the federal laws, and, therefore, any section, paragraph, clause or portion of this chapter that is declared by lawful authority not to conform to the law or laws shall be void and of no effect. Further, that it is the intent of the general assembly to enact the remaining portions of this chapter that are in conformity with the relevant provisions of the federal law or laws if some portions of this chapter are declared not to conform with the federal requirements. portion of this chapter that is declared by lawful authority not to conform to the law or laws shall be void and of no effect. Further, that it is the intent of the general assembly to enact the remaining portions of this chapter that are in conformity with the relevant provisions of the federal law or laws if some portions of this chapter are declared not to conform with the federal requirements. (c) If any federal law or laws or any portions of the law or laws effectively requiring state unemployment compensation laws to cover services performed in the employ of governmental employers referred to in § 50-7-207(b)(3) should be repealed by congress or held unconstitutional by any action of the supreme court of the United States, no further premiums or payments in lieu of premiums shall be made by the employers, and the services will no longer be considered covered by this chapter. Acts 1947, ch. 29, § 20; C. Supp. 1950, § 6901.20 (Williams, § 6901.44); Acts 1967, ch. 208, § 6; 1971, ch. 204, § 14; 1977, ch. 330, § 30; 1978, ch. 744, § 18; T.C.A. (orig. ed.), § 50-1358; Acts 1985, ch. 318, §§ 1, 2. ## Nearby sections - [Tenn. Code Ann. § 50-7-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-101.md) - [Tenn. Code Ann. § 50-7-102 Declaration of state public policy - Construction](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-102.md) - [Tenn. Code Ann. § 50-7-103 Saving clause](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-103.md) - [Tenn. Code Ann. § 50-7-104 Invalidating clause - Conformity to federal law](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-104.md) - [Tenn. Code Ann. § 50-7-105 Repeal or suspension of chapter upon invalidity of federal statute](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-105.md) - [Tenn. Code Ann. § 50-7-106 Employers not included by employment security law - Notice to employees](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-106.md) - [Tenn. Code Ann. § 50-7-107 More Jobs and Revenues, Less Hassle and Expenses, Help Businesses and Taxpayers Act of 2009](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-107.md) - [Tenn. Code Ann. § 50-7-108 Report by commissioner of labor and workforce development on the condition of the unemployment compensation fund - Monthly statement](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-108.md) - [Tenn. Code Ann. § 50-7-109 Electronic communications authorized](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-109.md) - [Tenn. Code Ann. § 50-7-201 Definitions generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-201.md) - [Tenn. Code Ann. § 50-7-202 "Benefits" defined](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-202.md) - [Tenn. Code Ann. § 50-7-203 "Administrator," "commissioner" and "department" defined](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-203.md) - [Tenn. Code Ann. § 50-7-204 "Attributable to service" defined - "Payments in lieu of premiums" and "premiums" defined](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-204.md) - [Tenn. Code Ann. § 50-7-205 "Employer" defined](https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-205.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T50_C7_S50-7-104. Check the current official text before relying on it. Not legal advice.