Tenn. Code Ann. § 50-7-217: "Benefit year" defined

(a) "Benefit year" with respect to any individual means the fifty-two (52) consecutive week period beginning with the first day of the first week with respect to which the individual first files a valid claim for benefits, and thereafter the fifty-two (52) consecutive week period beginning with the first day of the first week with respect to which the individual next files a valid claim for benefits after the termination of the individual's last preceding benefit year.

(b) The last preceding benefit year shall be a fifty-three (53) week period if fifty-two (52) weeks would result in the overlap of any calendar quarter of the base period of the new benefit year with the same calendar quarter of the base period of the previous benefit year.

(c) Any claim for benefits made in accordance with § 50-7-304(a) shall be deemed to be a "valid claim" for the purposes of subsection (a) if the individual has been paid the wages for insured work required under § 50-7-302(b)(1) .