Tennessee Code Title 49. Education § 49-5-807

(a) Any teacher who elects to participate in the bank shall initially have a maximum of three (3) days of sick leave deducted from such teacher's personal accumulation and donated to the sick leave bank.

(b) Donations of sick leave to the bank are nonrefundable and nontransferable.

(c) At any time the number of days in the sick leave bank is less than twenty (20), or one (1) per member if there are more than twenty (20) members, or at any time deemed advisable, the trustees shall assess each member one (1) or more days of accumulated sick leave. If a member has no accumulated sick leave at the time of assessment, the first earned days shall be donated as they are accrued by the teacher.