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.
Tenn. Code Ann. § 8-25-108
Federal income tax computation
Acts 1973, ch. 359, § 8; T.C.A., § 8-4308; Acts 1980, ch. 562, § 3; 2006, ch. 870, § 3.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.