Tennessee Code Annotated

Tenn. Code Ann. § 26-2-111 (2026)

Additional exemptions - Certain benefit payments - Awards - Tools of trade - Health care aids - Child support obligations

✓ current as of May 2026

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In addition to the property exempt under § 26-2-103, the following shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen permanently residing in this state:

(1) The debtor's right to receive:
- (A) A social security benefit, unemployment compensation, a Families First program benefit or a local public assistance benefit;
- (B) A veterans' benefit;
- (C) A disability, illness, or unemployment benefit, or a pension that vests as a result of disability;
- (D)
  - (i) To the same extent that earnings are exempt pursuant to § 26-2-106, a payment under a stock bonus, pension, profitsharing, annuity, or similar plan or contract on account of death, age, or length of service, where such payments are not exempted under § 26-2-105, unless:
    - (a) Such plan or contract was established by or under the auspices of an insider that employed the debtor at the time that the debtor's rights under such plan or contract arose;
    - (b) Such payment is on account of age or length of service; and
    - (c) Such plan or contract does not qualify under §§ 401(a), 403(a), 403(b), 408, 408A, or 409 of the Internal Revenue Code of 1954 (26 U.S.C. §§ 401(a), 403(a), 403(b), 408, 408A or 409);
  - (ii) The assets of the fund or plan from which any such payments are made, or are to be made, are exempt only to the extent that the debtor has no right or option to receive them except as monthly or other periodic payments beginning at or after age fifty-eight (58). Assets of such funds or plans are not exempt if the debtor may, at the debtor's option, prior to age fifty-eight (58), accelerate payment so as to receive payment in a lump sum or in periodic payments over a period of sixty (60) months or less;
  - (iii) No part of this section removes the subpoena prohibition found in § 26-2-105(b) for plans qualified under §§ 401(a), 403(a), 403(b), 408, 408A, or 409 of the Internal Revenue Code (26 U.S.C. §§ 401(a), 403(a), 403(b), 408, 408A, or 409). No part of this section makes plan payments or assets of plans qualified under §§ 401(a), 403(a), 403(b), 408, 408A, or 409 of the Internal Revenue Code (26 U.S.C. §§ 401(a), 403(a), 403(b), 408, 408A, or 409) available to creditors unless otherwise available pursuant to the exemption exceptions found in § 26-2-105;
- (E) Alimony to the extent that payment becomes due more than thirty (30) days after the debtor asserts a claim to such exemption in any judicial proceeding; and
- (F) Child support payments to the extent that payment becomes due more than thirty (30) days after the debtor asserts a claim to such exemption in any judicial proceeding;

(2) The debtor's right not to exceed in the aggregate fifteen thousand dollars ($15,000) to receive or property that is traceable to:
- (A) An award not to exceed five thousand dollars ($5,000) under a crime victim's reparation law;
- (B) A payment, not to exceed seven thousand five hundred dollars ($7,500) on account of personal bodily injury, not including pain and suffering or compensation for actual pecuniary loss, of the debtor or an individual of whom the debtor is a dependent; or
- (C) A payment not to exceed ten thousand dollars ($10,000) on account of the wrongful death of an individual of whom the debtor was a dependent;

(3) A payment in compensation of loss of future earnings of the debtor or an individual of whom the debtor is or was a dependent, to the extent reasonably necessary for the support of the debtor and any dependent of the debtor;

(4) The debtor's aggregate interest, not to exceed one thousand nine hundred dollars ($1,900) in value in any implements, professional books, or tools of the trade of the debtor or the trade of a dependent of the debtor;

(5) Professionally prescribed health care aids for the debtor or a dependent of the debtor; and

(6) Liquid assets, stocks or bonds, to the extent of the amount of any obligations owed by the debtor pursuant to any final court order or judgment for child support. The exemption shall be effective as of the date such exemption is claimed by the debtor or by an intervening representative of the child or children to whom such support is owed. Further, this exemption is only valid if such assets are immediately deposited into court by the debtor or immediately executed upon, seized or attached on behalf of the child or children for the partial or full satisfaction of child support obligations.

Amended by 2024 Tenn. Acts, ch. 833,s 3, eff. 5/1/2024.

Amended by 2024 Tenn. Acts, ch. 833,s 2, eff. 5/1/2024.

Amended by 2024 Tenn. Acts, ch. 833,s 1, eff. 5/1/2024.

Acts 1980, ch. 919, § 3; T.C.A., § 26-217; Acts 1994, ch. 880, §§ 1, 2; 1996, ch. 932, § 1; 1999, ch. 103, § 1; 2001, ch. 260, § 2.

Notes of Decisions

Cited in 51 cases (5 in the last 5 years), 1982–2026 · leading case: In Re Haga, 48 B.R. 492 (Bankr. E.D. Tenn. 1985).

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In Re Haga, 48 B.R. 492 (Bankr. E.D. Tenn. 1985). · cites it 34× “§ 522 (b)(1) (1979); Tenn. Code Ann. § 26-2-111 (1980). The facts may be summarized as follows.”

Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). · cites it 12× “Section 26-2-111 provides that in addition to the personal property exempt under § 26-2-102 quoted supra, certain other types of specified property “shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen…”

In Re Clark, 18 B.R. 824 (Bankr. E.D. Tenn. 1982). · cites it 12× “367’ reprinted in [1978] U.S.Code Cong. & Ad. News 5787, 5963, 6323.”

In re Kennedy, 552 B.R. 183 (Bankr. E.D. Tenn. 2016). · cites it 16× “The Trustee’s objection, thus, concerns Debtor’s amendments to Schedule C by which she claims exemptions under three subsections of Tennessee Code Annotated § 26-2-111. The pertinent subsections provide, in material part: Additional exemptions — .”

In Re Sellers, 107 B.R. 152 (Bankr. E.D. Tenn. 1989). · cites it 16× “The debtor claims his exemption under Tennessee law pursuant to Tenn.Code Ann. § 26-2-111(1) (1980), which provides in material part: 2 26-2-111.”

In Re Nipper, 243 B.R. 33 (Bankr. E.D. Tenn. 1999). · cites it 14× “At issue is the exemption claimed by the Debtors, Oscar Howard Nipper and Donna Lenz Nipper, pursuant to Tenn. Code Ann. § 26-2-111 (4) (Supp.1999), in a 1982 White Road Commander Truck and 1986 Great Dane Trailer.”

In Re Ridenour, 45 B.R. 72 (Bankr. E.D. Tenn. 1984). · cites it 10× “§ 541 (c)(2) (1979) or, alternatively, exempted from the debtor’s estate under Tenn.Code Ann. § 26-2-111(1) (1980). *74 I Involuntary chapter 7 proceedings were commenced against this debtor on February 10, 1984.”

McLemore v. Huffines (In Re Huffines), 57 B.R. 740 (M.D. Tenn. 1985). · cites it 15× “The Tennessee General Assembly was aware of that section when it drafted Tenn.Code Ann. § 26-2-111, and therefore can be presumed to have specifically rejected this concept.”

In Re Thompkins, 263 B.R. 223 (Bankr. W.D. Tenn. 2001). · cites it 21× “§ 26-2-110 , that are paid as a result of a personal injury, even though those benefits exceed the separate $7,500 maximum for personal bodily injury exemption provided for by Tenn. Code Ann. § 26-2-111 (2)(B) and the $15,000 cap of § 26-2-111(2).”

In Re Sumerell, 194 B.R. 818 (Bankr. E.D. Tenn. 1996). · cites it 5× “Under Tenn.Code Ann. § 26-2-111(4), the following is exempt: The debtor’s aggregate interest, not to exceed seven hundred fifty dollars in value in any implements, professional books, or tools of the trade of the debtor or the trade of a dependent of the debtor.”

In Re Peeler, 37 B.R. 517 (Bankr. M.D. Tenn. 1984). · cites it 6× “The issue is whether the debtor’s Individual Retirement Account (“IRA”) is an ex-emptable annuity under T.C.A. § 26-2-111. After consideration of the briefs and arguments of the parties and applicable authority, the court finds that this IRA is not an exemptable annuity under…”

In re Reeves, 521 B.R. 827 (Bankr. E.D. Tenn. 2014). · cites it 13× “§ 26-2-110 may be in addition to the personal bodily injury exemption allowed by § 26-2-111.” Id. at 227. Citing Thompkins, inter alia, the Supreme Court of New Mexico, upon certification from the United States District Court for the District of New Mexico, also concluded that…”

Show all 51 citing cases →

— Tenn. Code Ann. § 26-2-111(1) — 5 cases

In Re Clark, 18 B.R. 824 (Bankr. E.D. Tenn. 1982). “367’ reprinted in [1978] U.S.Code Cong. & Ad. News 5787, 5963, 6323.”

In Re Ridenour, 45 B.R. 72 (Bankr. E.D. Tenn. 1984). “§ 541 (c)(2) (1979) or, alternatively, exempted from the debtor’s estate under Tenn.Code Ann. § 26-2-111(1) (1980). *74 I Involuntary chapter 7 proceedings were commenced against this debtor on February 10, 1984.”

Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). “Section 26-2-111 provides that in addition to the personal property exempt under § 26-2-102 quoted supra, certain other types of specified property “shall be exempt from execution, seizure or attachment in the hands or possession of any person who is a bona fide citizen…”

In Re Sellers, 107 B.R. 152 (Bankr. E.D. Tenn. 1989). “The debtor claims his exemption under Tennessee law pursuant to Tenn.Code Ann. § 26-2-111(1) (1980), which provides in material part: 2 26-2-111.”

In Re Luttrell, 313 B.R. 751 (Bankr. E.D. Tenn. 2004).

— Tenn. Code Ann. § 26-2-111(1)(A) — 2 cases

In Re Hensley, 393 B.R. 186 (Bankr. E.D. Tenn. 2008).

Sonya Renee Vaden Ausley v. Dempsey Renea Ausley, Jr. (Tenn. Ct. App. 2005).

— Tenn. Code Ann. § 26-2-111(1)(C) — 2 cases

McLemore v. Huffines (In Re Huffines), 57 B.R. 740 (M.D. Tenn. 1985). “The Tennessee General Assembly was aware of that section when it drafted Tenn.Code Ann. § 26-2-111, and therefore can be presumed to have specifically rejected this concept.”

In Re Luttrell, 313 B.R. 751 (Bankr. E.D. Tenn. 2004).

— Tenn. Code Ann. § 26-2-111(1)(D) — 16 cases

In Re Vickers, 408 B.R. 131 (Bankr. E.D. Tenn. 2009).

In Re Clark, 18 B.R. 824 (Bankr. E.D. Tenn. 1982). “367’ reprinted in [1978] U.S.Code Cong. & Ad. News 5787, 5963, 6323.”

— Tenn. Code Ann. § 26-2-111(1)(D)(iii) — 1 case

Patricia Ann Gho Massey v. Gregory Joel Casals (Tenn. Ct. App. 2011).

— Tenn. Code Ann. § 26-2-111(1)(E) — 3 cases

Storey v. Bradford Furniture Co., Inc., 910 S.W.2d 857 (Tenn. 1995).

Bradford Furniture Co. v. Storey (In re Storey), 172 B.R. 872 (Bankr. M.D. Tenn. 1994).

Lenore Berry Ross Storey, Debtor v. Bradford Furniture Co., Inc. (Tenn. 2000).

— Tenn. Code Ann. § 26-2-111(1)(e) — 1 case

In Re Luttrell, 313 B.R. 751 (Bankr. E.D. Tenn. 2004).

— Tenn. Code Ann. § 26-2-111(2) — 2 cases

In re Kennedy, 552 B.R. 183 (Bankr. E.D. Tenn. 2016). “The Trustee’s objection, thus, concerns Debtor’s amendments to Schedule C by which she claims exemptions under three subsections of Tennessee Code Annotated § 26-2-111. The pertinent subsections provide, in material part: Additional exemptions — .”

In Re Thompkins, 263 B.R. 223 (Bankr. W.D. Tenn. 2001). “§ 26-2-110 , that are paid as a result of a personal injury, even though those benefits exceed the separate $7,500 maximum for personal bodily injury exemption provided for by Tenn. Code Ann. § 26-2-111 (2)(B) and the $15,000 cap of § 26-2-111(2).”

— Tenn. Code Ann. § 26-2-111(2)(B) — 8 cases

In Re Haga, 48 B.R. 492 (Bankr. E.D. Tenn. 1985). “§ 522 (b)(1) (1979); Tenn. Code Ann. § 26-2-111 (1980). The facts may be summarized as follows.”

In re Reeves, 521 B.R. 827 (Bankr. E.D. Tenn. 2014). “§ 26-2-110 may be in addition to the personal bodily injury exemption allowed by § 26-2-111.” Id. at 227. Citing Thompkins, inter alia, the Supreme Court of New Mexico, upon certification from the United States District Court for the District of New Mexico, also concluded that…”

In Re Chapman, 424 B.R. 823 (Bankr. E.D. Tenn. 2010).

In Re Gregg, 371 B.R. 817 (Bankr. E.D. Tenn. 2007).

— Tenn. Code Ann. § 26-2-111(3) — 6 cases

In Re Haga, 48 B.R. 492 (Bankr. E.D. Tenn. 1985). “§ 522 (b)(1) (1979); Tenn. Code Ann. § 26-2-111 (1980). The facts may be summarized as follows.”

In Re Crowell, 53 B.R. 555 (Bankr. M.D. Tenn. 1985).

In Re Chaney, 151 B.R. 147 (Bankr. W.D. Tenn. 1993).

— Tenn. Code Ann. § 26-2-111(4) — 6 cases

In Re Sumerell, 194 B.R. 818 (Bankr. E.D. Tenn. 1996). “Under Tenn.Code Ann. § 26-2-111(4), the following is exempt: The debtor’s aggregate interest, not to exceed seven hundred fifty dollars in value in any implements, professional books, or tools of the trade of the debtor or the trade of a dependent of the debtor.”

In Re Nipper, 243 B.R. 33 (Bankr. E.D. Tenn. 1999). “At issue is the exemption claimed by the Debtors, Oscar Howard Nipper and Donna Lenz Nipper, pursuant to Tenn. Code Ann. § 26-2-111 (4) (Supp.1999), in a 1982 White Road Commander Truck and 1986 Great Dane Trailer.”

In Re Siegel, 214 B.R. 329 (Bankr. W.D. Tenn. 1997).

In Re Aurelio, 252 B.R. 102 (Bankr. N.D. Miss. 2000).

— Tenn. Code Ann. § 26-2-111(D) — 1 case

In Re Leamon, 121 B.R. 974 (Bankr. E.D. Tenn. 1990).

— Tenn. Code Ann. § 26-2-111(l)(D) — 1 case

In Re Clark, 18 B.R. 824 (Bankr. E.D. Tenn. 1982). “367’ reprinted in [1978] U.S.Code Cong. & Ad. News 5787, 5963, 6323.”

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