Tennessee § 50-7-218 - “Base period” defined.

§ 50-7-218. “Base period” defined.

“Base period” means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit year; provided, that if the first quarter of the last five (5) completed calendar quarters was included in the base period applicable to any individual's previous benefit year, the individual's base period shall be the last four (4) completed calendar quarters. For the purposes of establishing a base period in cases involving persons receiving workers' compensation benefits for temporary total disability, the department shall exclude periods of such disability from the base period and determine the base period from the last four (4) completed quarters of work before any such disability. Acts 1947, ch. 29, § 2; C. Supp. 1950, § 6901.2 (Williams, § 6901.26); Acts 1955, ch. 115, § 3; T.C.A. (orig. ed.), § 50-1320; Acts 2009, ch. 550, § 4; 2011, ch. 376, § 1; 2013, ch. 427, § 1. Compiler's Notes. Acts 2013, ch. 427, § 8 provided that notwithstanding any other provision of law to the contrary, any provision of the act shall not apply to the extent that compliance with such provision would violate federal law or cause a loss of federal funding. Collateral References. Eligibility for unemployment compensation of employee who retires voluntarily. 75 A.L.R.5th 339. Unemployment compensation: leaving employment in pursuit of education or to attend training as affecting right to unemployment compensation. 47 A.L.R.5th 775. Unemployment compensation: leaving employment in pursuit of other employment as affecting right to unemployment compensation. 46 A.L.R.5th 659. Unemployment compensation: leaving employment to become self-employed or to go into business for oneself as affecting right to unemployment compensation. 45 A.L.R.5th 715.