2019 Tennessee Code
Title 50 - Employer and Employee
Chapter 7 - Tennessee Employment Security Law
Part 1 - General Provisions
§ 50-7-104. Invalidating clause -- Conformity to federal law.
(a) If the tax imposed by §§ 3301-3308 of the Internal Revenue Code of 1954, compiled in 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§§ 3301 – 3308, or any other federal tax against which premiums under this chapter may be credited, has been amended or repealed by congress, or has been held unconstitutional by the supreme court of the United States, with the result that premiums under this chapter, or a major portion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, compiled in 26 U.S.C. § 3301 et seq., the federal Social Security Act, compiled in 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laws to cover services performed in the employ of governmental employers referred to in § 50-7-207(b)(3) should be repealed by congress or held unconstitutional by any action of the supreme court of the United States, no further premiums or payments in lieu of premiums shall be made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.