Tennessee Code Title 8. Public Officers and Employees § 8-50-906

(a) The board of trustees shall determine the number of days of sick leave to be deducted from the sick leave balance of state employees who elect to participate in the bank. Any state employee who elects to participate in the bank shall initially have a minimum of three (3) days of sick leave deducted from that employee's personal accumulation and donated to the sick leave bank.

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

(c) At any time the number of days in the sick leave bank is less than one hundred (100), or one (1) per member if there are more than one hundred (100) 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 employee.