Tennessee Code Title 49. Education § 49-6-2104

(a) All pupils within a county shall be provided equal opportunity to attend school with any other pupil transported at public expense, except as conditions of roads or remoteness may prevent.

(b) In all cases where transportation cannot be furnished to a child because of the condition of roads or the remoteness of the home of the child, the local boards of education may, at their discretion, pay to the parents or guardian of the child an amount equal to the average per capita cost of transporting one (1) pupil, such calculation to be based upon the cost determined during the preceding school year.

(c) Before any child shall be eligible to receive any amount under this section, the following conditions must be met: