Enhanced Job Tax Credit
Additional annual per-job benefit based on county tier.
Additional annual per-job benefit based on county tier.
Fit 2/3Difficulty 2/3Not refundable
Tennessee
3 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Tennessee
3 programs0 refundableEasiest: Industrial Machinery Tax CreditTop: Equipment, Investment, Jobs
Programs
Industrial Machinery Tax Credit
Generally 1% of qualified industrial machinery investment, with enhanced rates for very large...
Generally 1% of qualified industrial machinery investment, with enhanced rates for very large projects; 25-year carryforward.
Fit 3/3Difficulty 1/3Not refundable
Job Tax Credit
Generally $4,500 per qualifying job; standard threshold is 25 jobs within 36 months and...
Generally $4,500 per qualifying job; standard threshold is 25 jobs within 36 months and $500,000 of capital investment.
Fit 2/3Difficulty 2/3Not refundable