Tennessee Code Title 50. Employer and Employee § 50-7-407

(a) Notwithstanding any other provision of this chapter to the contrary, if a claimant employed by a reimbursing employer on a continuous part-time basis continues to be employed by the reimbursing employer while separated from other employment and is eligible for benefits, any benefits paid will not be considered attributable to the service with the reimbursing employer.

(b) For the purposes of this section, “reimbursing employer” means an eligible employer who elects to reimburse the state for benefits paid in lieu of premiums, as provided by the Federal Unemployment Tax Act (26 U.S.C. § 3301 et. seq.), or this chapter.