Enhanced Job Tax Credit
per-job benefit based on county tier
Projects in designated enhancement counties can receive additional per-job credits and lower thresholds.
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
Foundational manufacturing credit for qualified industrial machinery.
Fit 3/3Difficulty 1/3Not refundable
Job Tax Credit
Generally
Manufacturers investing and creating qualifying jobs can receive a per-job franchise/excise credit.
Fit 2/3Difficulty 2/3Not refundable