Federal income tax computation

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TN Code › Title 8 › Chapter 25 › Section 8-25-108

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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 § 8-25-116. 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.

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 § 8-25-116.

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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Federal income tax computation · Tenn. Code Ann. § 8-25-108 | Frix