Tennessee Code Title 14. Covid-19 § 14-6-102

(a) A provision of chapter 2 or 6 of this title does not apply to a private business, governmental entity, school, or employer that submits notice in writing to the comptroller of the treasury that compliance with a provision chapter 2 or 6 of this title would result in a loss of federal funding, to the extent such an exemption is necessary to conform to federally awarded or amended contracts, subcontracts, or postsecondary grants as a condition to receipt of federal funds. The comptroller of the treasury shall create guidelines as to what information is required in the notice. The comptroller shall review a notice submitted by a private business, governmental entity, school, or employer and, if the comptroller finds that compliance would result in a loss of federal funding, then the comptroller shall notify the private business, governmental entity, school, or employer in writing of its exemption.Section 14-6-103 does not apply to a violation of chapter 2 of this title committed by a private business, governmental entity, school, or employer if compliance with the violated provision has been exempted by the comptroller.

(b) After one (1) calendar year from the date on which the comptroller exempts the private business, governmental entity, school, or employer from a provision of chapter 2 or 6 of this title, the private business, governmental entity, school, or employer must submit notice in writing to the comptroller to have the exemption renewed for no more than one (1) additional one-year period. A private business, governmental entity, school, or employer shall notify the comptroller within fourteen (14) days if the conditions or justifications for the comptroller granting the exemption no longer exist.