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INCENTIVE TIERS
TENNESSEE JOBS TAX CREDIT ENHANCEMENT COUNTIES
Enhancement Counties: Tier 2: $4,500 jobs tax credit with 15 year carry forward plus additional 3 years at $4,500 per year with no carry forward.
Enhancement Counties: Tier 3: $4,500 jobs tax credit with 15 year carry forward plus additional 5 years at $4,500 per year with no carry forward.
Enhancement Counties: Tier 4: $4,500 jobs tax credit with 15 year carry forward plus additional 5 years at $4,500 per year with no carry forward.
NOTE: Jobs Tax Credit may be applied against a company’s franchise and/or excise tax liability. As of July 1, 2016, a company in a Tier 1 or Tier 2 county must create 25 net new full-time positions within a 36 month period, a company in a Tier 3 county must create 20 net new full-time positions within a 60 month period, and a company in a Tier 4 county must create 10 net new full-time positions within a 60 month period to qualify for the Jobs Tax Credit. Regardless of tier, a company must make a $500,000 capital investment in a qualified business enterprise within the investment period.
July 1, 2019For more information, view our interactive map at TNECD.com/county-profiles.
SHELBY FAYETTE HARDEMAN
MCNAIRY
HARDIN
DECATUR
PERRY
CHESTER
MADISONHAYWOOD
LAUDERDALECROCKETT
GIBSON
LAKE
DYER
OBIONWEAKLEY
CARROLLBENTON
HUMPHREYS
HOUSTON
MONTGOMERY
CHEATHAM
ROBERTSONSUMNER
WILLIAMSON
DAVIDSONDICKSON
HICKMAN
LEWIS
GILESLINCOLN
MARSHALL
BEDFORD
MOORE
COFFEE
FRANKLIN MARION
GRUNDYSEQUATCHIE
HAMILTON
McMINN MONROE
POLKBRADLEY
MEIGS
RHEABLEDSOE
BLOUNTLOUDON
ROANE
WARREN
VAN BUREN
WHITE
CANNON
RUTHERFORD
DEKALB
PUTNAM
JACKSON OVERTON
PICKETT
FENTRESSSCOTT
CAMPBELLUNION
CLAIBORNEHANCOCK
HAWKINS
SEVIER
COCKE
GREENEUNICOI
CARTERWASHINGTON
JOHNSONSULLIVAN
JEFFERSONANDERSON
KNOX
GRAINGERHAMBLEN
MORGAN
SMITHWILSON
TROUSDALE
CLAYMACON
CUMBERLAND
MAURY
WAYNELAWRENCE
STEWART
HENDERSON
HENRY
TIPTON
Enhancement Counties: Tier 1: $4,500 jobs tax credit with 15 year carry forward.
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