Tennessee 2025-2026 Regular Session

Tennessee Senate Bill SB1377

Introduced
2/6/25  
Engrossed
3/20/25  
Enrolled
3/20/25  
Passed
4/3/25  

Caption

AN ACT to amend Tennessee Code Annotated, Title 50 and Title 65, Chapter 15, Part 3, relative to employer-employee relationships.

Summary

SB 1377 creates the “Voluntary Portable Benefit Act” and establishes a new framework for portable benefit accounts for independent contractors in Tennessee. The bill defines portable benefit accounts and portable benefit account providers, and it allows a hiring party, public or private entity, independent contractor, or internet/application-based company to voluntarily contribute funds to an account used to purchase benefits such as health insurance, income replacement insurance, life insurance, retirement benefits, and other customary benefits. The bill also specifies that contributions to a portable benefit account cannot be used to determine whether a worker is an employee or an independent contractor under Tennessee’s worker-classification laws. It permits contributions to be made either directly by the hiring party or through voluntary wage withholding from an independent contractor’s compensation, but only if the arrangement is clearly disclosed in writing, is opt-in, and can be opted out of at any time. The measure further amends related provisions in Title 50 and Title 65 to align marketplace platform and personal vehicle transportation statutes with the new portable benefit concept and the state’s worker-classification test.

Impact

The bill amends Tennessee Code Annotated Title 50 and Title 65 to recognize portable benefit accounts in the context of independent contractor work and marketplace-platform arrangements. It changes the definition of compensation in one marketplace-platform provision to include contributions to a portable benefit account, removes language that had referenced the absence of medical or other insurance benefits, and updates a personal-vehicle transportation provision to tie control language to the statutory twenty-factor employment test. The practical effect is to authorize a voluntary benefits mechanism for gig and contract workers without changing the underlying classification test.

Sentiment

The overall sentiment appears generally favorable, as reflected by strong committee and floor support. The Senate Commerce and Labor Committee recommended passage with amendment by an 8-1 vote, and the bill later passed the Senate on third consideration by a wide margin. The voting pattern suggests broad agreement with the concept of voluntary, portable benefits for independent contractors, while still leaving room for some concern or caution from a small number of dissenting members.

Contention

The main point of contention is the relationship between portable benefit contributions and worker classification. The bill expressly states that such contributions cannot be used as evidence of employee status, which suggests concern that the new benefit structure could otherwise be interpreted as blurring the line between employees and independent contractors. Another likely area of debate is the voluntary withholding mechanism from contractor pay, since it requires clear written consent and an opt-in/opt-out process to avoid coercion. The lone committee dissent and the smaller number of floor nays indicate that some lawmakers may have been uneasy about how the bill could affect labor classification, gig-economy practices, or employer obligations.

Companion Bills

TN HB0494

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 50 and Title 65, Chapter 15, Part 3, relative to employer-employee relationships.

Previously Filed As

TN HB0494

AN ACT to amend Tennessee Code Annotated, Title 50 and Title 65, Chapter 15, Part 3, relative to employer-employee relationships.

TN HB0680

AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 43; Title 50 and Title 68, relative to employment of agricultural employees.

TN SB0698

AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 43; Title 50 and Title 68, relative to employment of agricultural employees.

TN SB0190

AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 27; Title 50; Title 56 and Title 71, relative to insurance coverage of pregnant employees.

TN HB0827

AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 27; Title 50; Title 56 and Title 71, relative to insurance coverage of pregnant employees.

TN HB2004

AN ACT to amend Tennessee Code Annotated, Title 8 and Title 50, Chapter 2, relative to employment.

TN SB2300

AN ACT to amend Tennessee Code Annotated, Title 8 and Title 50, Chapter 2, relative to employment.

TN HB0939

AN ACT to amend Tennessee Code Annotated, Title 50, Chapter 1, relative to employment.

TN SB0858

AN ACT to amend Tennessee Code Annotated, Title 50, Chapter 1, relative to employment.

TN HB2006

AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 29 and Title 50, relative to employment.

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