Tennessee Code Title 8. Public Officers and Employees § 8-25-305

(a) The state treasurer, with the approval of the commissioner of finance and administration, may adopt a new feature to the plan that would permit state employees, including employees of institutions of higher education, to designate some or all of the employees' contributions as Roth 401(k) contributions under § 402A of the Internal Revenue Code (26 U.S.C. § 402A), at the time the contributions are made.

(b) Any Roth 401(k) contribution feature adopted pursuant to this section shall conform to all applicable laws, rules and regulations of the internal revenue service.

(c) Any political subdivision or instrumentality of the state that makes available to its employees a profit sharing and/or salary reduction plan approved by the internal revenue service under § 401(k) of the Internal Revenue Code (26 U.S.C. § 401(k)), may, by resolution or ordinance of its governing body, adopt the Roth 401(k) contribution feature to its plan as described in this section.