Tennessee Standard Job Tax Credit

The Standard Job Tax Credit provides a $4,500 franchise and excise tax credit per net new full-time job created in Tennessee. Businesses must invest a minimum of $500,000 in capital over three years and create between 10 and 25 net new jobs depending on the county tier (Tier 4 counties require 10 jobs; Tier 1/2 require 25). The credit offsets up to 50% of annual F&E tax liability; unused credit can carry forward. The credit is administered by TN DOR and claimed on the annual F&E tax return. It stacks with the Enhanced Job Tax Credit for businesses locating in Tier 2/3/4 enhancement counties. Applicants must be subject to Tennessee F&E tax — entities with no F&E liability (nonprofits, pass-through entities without TN tax exposure) cannot benefit.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.