2021 Tennessee Code
Part 1 - Government Employees Deferred Compensation Plan Act
§ 8-25-108. Federal Income Tax Computation

Notwithstanding any other provision of this part or any other 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 Roth 401(k) contributions under § 8-25-305.