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Tennessee Governor Seeks To Make One Of The Nation’s Best Tax Climates Even More Hospitable

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2 years ago

March 6, 2023

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Tennessee Governor Seeks To Make One Of The Nation’s Best Tax Climates Even More Hospitable

Tennessee State Capitol

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Lawmakers and governors in practically half of the states have lower earnings tax charges over the previous two years and extra are actually following swimsuit. Earlier than the second month of 2023 got here to an in depth, noteworthy earnings tax cuts had already been launched and handed in numerous states. The most recent growth got here final week in West Virginia, the place Home and Senate leaders reached a deal on earnings tax rate-reducing reform, one thing that has been a high precedence for Governor Jim Justice (R).

The West Virginia tax deal, which has now handed out of each chambers of the state legislature and can quickly be signed into regulation, cuts earnings tax charges and enacts property tax aid for enterprise tools, equipment, and stock. The settlement additionally offers a tax credit score to offset automobile tax burdens.

“Both sides gave up one thing, however the result’s a extra aggressive tax code for the Mountain State,” wrote Jared Walczak, vice chairman of state initiatives on the Tax Basis. “Extra importantly, it brings the state’s earnings tax charges nearer to the nationwide median and reduces the burden of the state’s taxes on capital funding, making West Virginia a extra engaging state during which to dwell and work.”

Home Invoice 2526, laws implementing the tax deal, cuts West Virginia’s high earnings tax fee from 6.5% to five.12%, whereas the bottom fee falls from 3% to 2.6%. Future fee discount can be phased in if sure income triggers are met.

Proper now, West Virginia has the nation’s twentieth finest enterprise tax local weather, in line with the Tax Basis’s newest annual index. With enactment of this tax deal, West Virginia’s enterprise tax local weather rating will enhance from twentieth to seventeenth finest.

A few causes assist clarify why tax aid has been enacted in most states lately and why governors like Jim Justice are so desirous to get in on the motion. One motive is that states are financially well-positioned to take action, with many sitting on sizable price range surpluses. One other motivating issue is that lawmakers in states that have already got a low general tax burden and hospitable enterprise tax local weather — locations like Florida, Texas, North Carolina, and Tennessee — proceed to pursue additional reforms that may present extra aid to taxpayers and make their tax codes much more conducive to job creation than they already are.

Take Tennessee Governor Invoice Lee (R) and the brand new tax reform plan he unveiled final month. Tennessee is dwelling to the nation’s third lowest general common tax burden and is certainly one of solely eight states that doesn’t levy a private earnings tax. Regardless of this comparatively favorable fiscal place, Governor Lee’s tax plan makes it clear he doesn’t suppose Volunteer State lawmakers ought to relaxation on their laurels.

Governor Lee’s tax bundle has been launched as a single piece of laws that shall be taken up in committee this week. Lee’s tax plan implements numerous modifications that will make Tennessee’s tax code much less burdensome for companies. The Governor’s tax bundle offers employers with important aid from the three main taxes imposed on them by the state of Tennessee: the franchise tax, the excise tax, and the enterprise tax.

Beneath the Lee tax plan, the primary $50,000 in earnings can be exempt from Tennessee’s 6.5% company tax, known as the excise tax. That exemption would supply employers with $94 million in excise tax aid in yr one.

Governor Lee’s proposal additionally offers extra aid by means of elevated exemptions and thresholds for the state’s gross receipts tax, known as the enterprise tax, in addition to the franchise tax, which is a tax on enterprise property and internet value. Lee’s tax plan will increase the enterprise tax exemption degree from $10,000 to $10,000,000 and lowers the highest fee from 0.3% to 0.1875%. The Governor’s workplace estimates their proposed threshold enhance would take away greater than 144,000 employers from enterprise tax rolls.

“The Tennessee tax plan goes past easy fee reductions and, if enacted, would make a number of pro-growth modifications to Tennessee’s tax code, serving to the state transfer in the fitting course on enterprise taxes,” Janelle Fritts, a Tax Basis coverage analyst, famous about Governor Lee’s tax proposal. “The governor’s said plan to evolve to the federal therapy of capital funding, undertake single gross sales issue apportionment, and scale back the enterprise gross receipts tax fee would strengthen the state’s financial system.”

Final yr, which was the yr full federal expensing for analysis and growth (R&D) prices expired, Tennessee turned the primary state the place lawmakers acted to make sure the fast deduction of analysis and growth prices would proceed for state tax functions. Governor Lee’s tax plan would construct upon that 2022 reform by conforming to the federal Tax Cuts and Jobs Act (TCJA) for non-R&D-related prices, permitting companies to deduct as much as 80% of their capital expenditures in yr one moderately than be unfold out over convoluted depreciation schedules.

“This might be an essential change,” Fritts notes, explaining that allowing both a direct or speedier deduction of enterprise funding “is a key driver of future financial development, and might have a bigger pro-growth impact per greenback of income forgone than chopping tax charges.”

Although many states present bonus depreciation although federal conformity like Governor Lee is proposing for Tennessee, the TCJA’s part out of federal bonus depreciation signifies that legislators and governors might want to go new laws to offer full expensing for state tax functions. If Congress fails to rectify the matter once more this yr, extra states will be anticipated to take such motion.

“States are going to must be sure that fastened date conformity is in one of the best curiosity of taxpayers,” says Ryan Ellis, an IRS-enrolled agent and president of the Heart for a Free Economic system. “They might have to have totally different dates for various federal tax gadgets to seize most worth for state taxpayers. The complete expensing phasedown is an effective instance of this, together with analysis expensing and different TCJA timing points.”

Lawmakers in just a few states have already begun taking the mandatory motion to take care of full expensing. “Though 18 states at the moment conform with the federal therapy of capital funding, the impression begins to erode this yr with the federal phaseout of full expensing and its eventual sundown,” Fritts famous. “Final yr, Oklahoma turned the primary state to make full expensing everlasting, and Mississippi seems on the cusp of doing in order effectively, with comparable laws pending in Oregon and elsewhere. Tennessee ought to take into account following Oklahoma’s instance by conserving this pro-growth coverage on the books completely.”

Governor Lee’s tax proposal additionally modifications the methodology for company tax apportionment to 1 that doesn’t disincentivize in-state funding. Proper now Tennessee is certainly one of solely 13 states that doesn’t use what’s often known as the only gross sales issue (SSF) formulation for figuring out company tax legal responsibility, however Governor Lee’s proposal would change that. Tennessee nonetheless makes use of the three issue formulation that many states have moved away from lately, which calculates company tax legal responsibility based mostly on in-state gross sales, in-state payroll, and in-state property holdings. Critics of the three issue formulation say it causes the tax code to deal with Tennessee companies worse than out-of-state companies.

“So long as Tennessee retains its present apportionment formulation, it should tax in-state funding extra closely than single gross sales issue states will,” Fritts wrote. “Following the vast majority of states and adopting single gross sales issue apportionment would assist Tennessee compete in a altering tax panorama.”

Governor Lee has proposed tax aid for employers that, if enacted, will assist Tennessee keep aggressive not solely with fellow no-income-tax states like Florida and Texas, but additionally with its neighbor to the east, North Carolina. Whereas Tennessee has the nation’s fourteenth ranked enterprise tax local weather, North Carolina’s is now within the high 10.

2023 Enterprise Tax Local weather Rankings

Tax Basis

In actual fact, North Carolina will quickly don’t have any company earnings tax to talk of and, not like Tennessee, the Tar Heel State doesn’t impose a gross receipts tax on companies. As a part of the bipartisan price range deal signed into regulation by Governor Roy Cooper (D) in November 2021, North Carolina’s company earnings tax is scheduled to be phased out utterly by the tip of this decade, making North Carolina certainly one of solely three states with no company earnings tax.

Critics of Governor Lee’s tax proposal could contend it’s a “give-away to enterprise” and that it largely advantages enterprise house owners and buyers. Such criticism, nonetheless, is rebutted by the rising physique of analysis and cross-ideological acknowledgement that enterprise tax burdens aren’t borne by firms and companies, however by precise individuals, together with staff and customers.

The previous decade has seen the solidifying of a bipartisan consensus that the burden of enterprise taxation just isn’t borne by company shareholders alone, however can also be paid by staff and customers within the type of depressed wages and better costs. That’s how company tax fee discount got here to be a shared aim of each Presidents Barack Obama and Donald Trump.

The talk is now not about whether or not or not the price of company taxation is paid partially by staff and customers, however the diploma to which it’s paid by them. Even the left-of-center Tax Coverage Heart initiatives that 20% of the company earnings tax burden is paid by labor. The Tax Basis’s Stephen Entin, in the meantime, estimates that staff bear roughly 70% of the burden of company taxation.

“Over the previous couple of many years, economists have used empirical research to estimate the diploma to which the company tax falls on labor and capital, partially by noting an inverse correlation between company taxes and wages and employment,” Entin writes. “These research seem to point out that labor bears between 50% and 100% of the burden of the company earnings tax, with 70% or greater the almost certainly end result.”

A 2015 research printed by economists Kevin Hassett and Aparna Mathur discovered {that a} 1.0% hike in company tax fee results in a 0.5% decline in wage charges. That report checked out 66 nations over a 25 yr interval, discovering the federal authorities would acquire extra income on account of a company earnings tax enhance, however that the income development can be lower than the drop in staff’ wages.

{That a} federal company earnings tax lower has advantages that movement by means of to staff is a view that’s now so bipartisan that the previous decade has seen presidents from each events pursue company tax fee discount. Likewise, the state tax aid for employers proposed by Governor Lee, if enacted, wouldn’t solely make Tennessee a extra engaging vacation spot for funding, it could make Tennessee a extra worthwhile place for staff to earn a dwelling and help a household.

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College Football Playoff by the numbers: Tennessee vs. Ohio State

Published

25 minutes ago

December 21, 2024

Press Room

College Football Playoff

First Round

No. 9 Tennessee (10-2) vs. No. 8 Ohio State (10-2)

7 p.m. CST Saturday (ABC, ESPN)

Ohio Stadium in Columbus, Ohio

0 Previous games have been played in Ohio by Tennessee. The Volunteers have played football in 25 other states. Saturday’s game will be the first played at Ohio Stadium in December.

1 Previous game between Ohio State and Tennessee. On Jan. 1, 1996, the Volunteers defeated the Buckeyes 20-14 in the Citrus Bowl. The teams were tied for fourth in The Associated Press Poll entering the game.

2 Ohio State players have more than 750 rushing yards – RB Quinshon Judkins, who has 805 yards and eight TDs on 147 rushing attempts, and RB TreVeyon Henderson, who has 751 yards and six TDs on 108 rushing attempts. Seven other teams in the nation have two players with 750 rushing yards in 2024.

2 Tennessee players have been the SEC Offensive Player of the Year, including RB Dylan Sampson in 2024. The other SEC Offensive Player of the Year for the Volunteers was QB Hendon Hooker in 2022. Tennessee had six offensive players earn the SEC Player of the Year Award before the league split its individual honors in 2002 – HB Beattie Feathers in 1933, HB George Cafego in 1938, WB Bo Fox in 1939, TB Johnny Majors in 1955 and 1956, QB Heath Shuler in 1993 and QB Peyton Manning in 1997.

2 Ohio State players earned consensus All-American recognition for the 2024 season – C Seth McLaughlin and S Caleb Downs. McLaughlin is injured and will not play against Tennessee. Last season, Downs made nine tackles for Alabama in the Crimson Tide’s 34-20 victory over Tennessee on Oct. 21, 2023.

5 Victories, 14 losses and one tie for Ohio State against SEC opponents. The Buckeyes’ most recent game against an SEC opponent is a 14-3 loss to Missouri in the Cotton Bowl on Dec. 29, 2023. Ohio State has a 2-13 record against SEC opponents in postseason games. The Buckeyes have a 26-29 overall bowl record.

6 First downs on 21 fourth-down attempts for Tennessee’s opponents in 2024, a 28.6 percent rate of success that is the lowest in the nation entering the bowl season. Ohio State has converted the most fourth downs in the Big Ten this season at 18-of-26 when going for it – a conversion rate of 69.2 percent.

10 Of 29 red-zone possessions for Ohio State’s opponents have ended with TDs, a 34.5 percent TD rate that is the lowest in the nation. Tennessee has scored touchdowns on 37 of its 60 red-zone possessions.

11 Days until the next game for the winner of Saturday’s contest. The Tennessee-Ohio State winner will face No. 1 Oregon in the Rose Bowl on Jan. 1 in a CFP quarterfinal game.

12 Victories and five losses for Tennessee against Big Ten opponents in bowls. The Volunteers have one game against a Big Ten opponent that didn’t come in a bowl – a 23-22 victory over Iowa in the Kick-off Classic on Aug. 30, 1987, in East Rutherford, New Jersey. Tennessee’s most recent game against a Big Ten opponent is a 35-0 victory over Iowa in the Citrus Bowl on Jan. 1, 2024. Overall, Tennessee has a 31-25 record in bowl play.

14 TDs have been scored against Ohio State in 2024, the fewest in the nation. The Buckeyes also have yielded the fewest points at 131 and have the best scoring defense in the nation at 10.9 points per game. Tennessee ranks eighth in the nation in scoring with an average output of 37.3 points per game.

14 Consecutive non-SEC opponents have been beaten by Tennessee since the Volunteers lost to Purdue 48-45 in the Music City Bowl on Dec. 30, 2021. The streak is the longest for Tennessee since it ran off 27 consecutive victories over non-SEC opponents between a 36-13 loss to Texas in Cotton Bowl on Jan. 1, 1969, and a 28-19 loss to Texas Tech in the Gators Bowl on Dec. 29, 1973.

21 Years since the previous time a Tennessee QB started in 10 victories in one season. Nico Iamaleava is the first freshman QB to start 10 victories in a season at Tennessee, and the first in any class to do so since Casey Clausen in 2003.

25.9 Yards per reception for Tennessee WR Dont’e Thornton Jr. in 2024, the best average in the nation entering the bowl season for any player with at least 25 receptions. Thornton has 25 receptions for 647 yards and six TDs. Thornton has six receptions that have gained at least 50 yards apiece, the most in the nation.

36 Years since an SEC team played at Ohio State. On Sept 24, 1988, the Buckeyes beat visiting Ohio State 36-33. Two other SEC teams have played at Ohio State. The Buckeyes beat Vanderbilt 20-0 on Oct. 14, 1933, and Kentucky 19-6 on Oct. 5, 1935.

42 Penalties have been marked off against Ohio State’s opponents this season, the fewest in the nation. Tennessee has been penalized 99 times, the most in the SEC in 2024.

57 Receptions for 934 yards and 10 TDs for Ohio State WR Jeremiah Smith, who broke freshman school records in all three categories set by Cris Carter in 1984.

424 Punt-return yards for Tennessee, the most in the nation entering the bowl season. The Volunteers have averaged 15.7 yards on 27 punt returns in 2024. Eight punts have been returned against Ohio State for 45 yards this season.

1,485 Rushing yards and 22 rushing TDs for Tennessee RB Dylan Sampson in 2024, both single-season school records. Sampson also set a school single-season record with 136 points.

FOR MORE OF AL.COM’S COVERAGE OF THE SEC, GO TO OUR SEC PAGE

Mark Inabinett is a sports reporter for Alabama Media Group. Follow him on Twitter at @AMarkG1.

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Insider Connects Titans to Future Hall of Fame QB

Published

8 hours ago

December 20, 2024

Press Room

Insider Connects Titans to Future Hall of Fame QB

The Tennessee Titans will have a major decision to make during the upcoming NFL offseason. Following Will Levis’ benching ahead of this week’s game, it seems likely that the Titans will be looking for a quarterback upgrade.

Levis could stick on the roster, but it’s highly improbable that Tennessee would be comfortable with the same kind of quarterback situation that they have had in 2024.

Assuming the Titans do look to make a move at quarterback, who could they target?

Names like Kirk Cousins and Justin Fields have come up as potential targets. Obviously, the option to draft a rookie quarterback could end up being the route Tennessee chooses to go as well.

However, there has also been some speculation about Aaron Rodgers as a potential target for the Titans.

Once again, Rodgers has been connected to Tennessee. This time, the connection came from ESPN NFL insider Jeremy Fowler.

“Does the news that the Titans are planning a quarterback switch this week spell the end for Will Levis in Tennessee?” Fowler wrote. “That certainly feels possible. Levis’ core issue is committing turnovers in bunches, and coach Brian Callahan has grown impatient with it. I can see a scenario in which the Titans continue to develop Levis this offseason, given the team might be picking in the back half of the top 10 in what’s considered a weaker QB class.”

He then continued on with his thoughts about the Titans’ quarterback situation and ended by suggesting Rodgers as a potential option.

“But even as the Titans went back to him Nov. 10, post-shoulder injury, he reverted to his turnover ways Sunday with three interceptions and a fumble against Cincinnati. Mason Rudolph, the likely starter this week, helps Tennessee’s offense play on schedule more efficiently. Where does Tennessee turn this offseason? Rodgers has played well the past two weeks, finally looks healthy and has been linked to the team in the past.”

Rodgers would not be a long-term pickup for Tennessee. He only has another two or maybe three years of football left in him.

If the Titans were to bring Rodgers in, they would have to find a young quarterback to learn behind him. Perhaps they would view this scenario as a chance for Levis to learn from one of the best to ever play the position.

So far this season with the New York Jets, Rodgers has played in all 14 games. He has completed 62.5 percent of his pass attempts for 3,255 yards, 23 touchdowns, and eight interceptions. Rodgers has also picked up 101 yards on the ground.

Bringing in a 41-year-old quarterback would not be an ideal situation for Tennessee. He could give the team a chance to compete for the next couple of years and help mentor a young quarterback, but the Titans badly need to figure out their long-term future under center.

All of that being said, if the Jets choose to go a different direction and move on from Rodgers, the Titans would be an instant landing spot to watch.

Make sure you bookmark Tennessee Titans on SI for the latest news, exclusive interviews, film breakdowns and so much more!

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Ohio State vs. Tennessee Preview: Buckeyes Enter First-Of-Its-Kind Home College Football Playoff Game Leaning on Defense With Offensive Line Questions

Published

16 hours ago

December 20, 2024

Press Room

Ohio State vs. Tennessee Preview: Buckeyes Enter First-Of-Its-Kind Home College Football Playoff Game Leaning on Defense With Offensive Line Questions

When toe meets leather for Ohio State vs. Tennessee, it will kick off a one-of-a-kind college football atmosphere.

10 – 2 (6-2)

Dec. 21, 2024 – 8 pm ET

Ohio Stadium

Columbus, OH

Saturday brings the first-ever College Football Playoff game in Ohio Stadium and the first-ever December tilt in the Shoe. The Buckeyes’ opponent for said firsts is an SEC foe, one which will travel north to play in temperatures that will feel below 20 degrees. An 8 p.m. kickoff will provide a night-time atmosphere fans have long craved since Ohio State played six consecutive noon games to close its regular season.

The postseason stakes are obvious. If the eighth-seeded Buckeyes handle business at home against the ninth-seeded Volunteers, a date with top-seeded Oregon at the Rose Bowl in the CFP quarterfinals awaits. If they lose, their all-in season ends without any hardware.

The Ohio State Buckeyes in the 2024-25 College Football Playoff

More than that, head coach Ryan Day and the assistants he employs face an uncertain future after a disastrous 13-10 loss to Michigan on Nov. 30, the fourth straight time the Wolverines have beaten Day’s program. Athletic director Ross Bjork may be backing his football coach entering the CFP, but a third straight season ending with back-to-back losses would have to call Day’s job security into question.

Tennessee is no slouch of an opponent either, featuring a stifling defense and consistently effective run game that should challenge the Buckeyes on both sides of the ball.

“I’m excited for our players, but I’m excited for our fans to get back together this Saturday in the Shoe for a historic event,” Day said on Monday. “This is right now the first time it’s ever happened before, and I think for everyone to get back together is exciting. And I know our players are that way.”

The Headlines

Man the Interior

Center Carson Hinzman leads a group of interior offensive linemen who need to rise to the occasion for Ohio State.

Two season-ending injuries to left tackle Josh Simmons and center Seth McLaughlin have cost the interior of Ohio State’s offensive line its two best players since former left guard Donovan Jackson has slid out to replace Simmons. The unit is coming off two rotten performances.

Cracks started appearing against Indiana, where the Buckeyes rushed for just four yards per carry and only achieved that number thanks to a 39-yard run by TreVeyon Henderson in the final minute of a blowout 38-15 victory. Take out that play and Ohio State managed just 76 yards on 28 carries, 2.7 yards per attempt. OSU picked up just three yards per carry against Michigan, with left guard Austin Sierevled, center Carson Hinzman and right guard Tegra Tshabola looking completely overmatched by Michigan defensive tackles Mason Graham and Kenneth Grant.

That prompted a shakeup of the unit, and now sophomore Luke Montgomery will work in and potentially start at left guard. Day said that Siereveld will rotate with both Montgomery and Tshabola as the Buckeyes run through different lineups to see what can get the ball rolling against Tennessee.

Day and offensive coordinator Chip Kelly also noted that the Buckeyes need to do a better job scheming around their holes up front. That means more ingenuity on the ground, but also probably a heavier reliance on the passing game.

“You got to get the ball to those guys (at wide receiver),” Kelly said. “We’re really talented on the perimeter and sometimes people are scheming up to take things away, play two deep (safeties) and double cover some guys and force you to play a little bit left-handed. And I think you still have to find ways and we have to be creative enough that you can still get the ball in those guys’ hands.”

Tennessee’s defensive line is among the nation’s best. Defensive end James Pearce Jr. is a projected first-round draft pick and starting defensive tackles Bryson Eason and Omari Thomas weigh in at 310 and 325 pounds, respectively, with a combined 12 TFLs in 2024. There’s depth too, as seven Volunteer defensive linemen have played more than 210 snaps this year, per Pro Football Focus. Tennessee is eighth nationally in rushing yards allowed per game (99.6) and fourth in yards allowed per carry (2.8).

“They know how they need to play in this game,” Day said of Ohio State’s offensive line. “Not that everything has to be perfect, but we gotta rock off the ball and knock people back. They have a good front. Might we swing and miss every once in a while? OK. But we’re not gonna swing and miss by not being aggressive. We’re going to be aggressive. We’re going to go after these guys and make sure we’re moving back the line of scrimmage.”

Pin down the ground game

Projected Starters
Ohio State	Pos	Tennessee
OFFENSE
WILL HOWARD	QB	NICO IAMALEAVA
TREVEYON HENDERSON	RB	DYLAN SAMPSON
JEREMIAH SMITH	WR	BRU MCCOY
EMEKA EGBUKA	WR	CHRIS BRAZZELL II
CARNELL TATE	WR	SQUIRREL WHITE
GEE SCOTT JR.	TE	MILES KITSELMAN
DONOVAN JACKSON	LT	LANCE HEARD
LUKE MONTGOMERY	LG	ANDREJ KARIC
CARSON HINZMAN	C	COOPER MAYS
TEGRA TSHABOLA	RG	JAVONTEZ SPRAGGINS
JOSH FRYAR	RT	JOHN CAMPBELL JR.
DEFENSE
JT TUIMOLOAU	DE	DOMINIC BAILEY
TYLEIK WILLIAMS	DT	BRYSON EASON
TY HAMILTON	DT	OMARI THOMAS
JACK SAWYER	DE	JAMES PEARCE JR.
SONNY STYLES	WLB	ARION CARTER
CODY SIMON	MLB	JEREMIAH TELANDER
DENZEL BURKE	CB	JERMOD MCCOY
DAVISON IGBINOSUN	CB	RICKEY GIBSON III
JORDAN HANCOCK	NB	BOO CARTER
CALEB DOWNS	FS	WILL BROOKS
LATHAN RANSOM	SS	ANDRE TURRENTINE

Tennessee’s spread, high-tempo attack is centered around an effective ground game, a physicality that should serve the Volunteers well as hits are felt in cold weather. Stopping that element of their offense will be essential for Ohio State.

The Volunteers rank No. 9 in the country in rushing yards per game (232) and No. 26 in yards per carry (5.1). Running back Dylan Sampson, the SEC Player of the Year, has been a consistent gasher of opposing defenses, collecting 10 100-yard rushing performances during the regular season and averaging 5.8 yards per carry.

If the Buckeyes can successfully contain Tennessee’s rushing attack, its passing offense just isn’t as consistent or efficient. The Volunteers are 62nd nationally in passing yards per game (230.9) and 32nd in completion percentage (64.7%). Quarterback Nico Iamaleava can’t be ignored as a threat on the ground either with 311 rushing yards this year.

“He’s faster than everybody thinks,” Ohio State defensive coordinator Jim Knowles said. “He’s fast, and he makes a lot of plays with his feet.”

Tennessee creates space for Sampson and Iamaleava in part through wider splits for their wide receivers and tight ends, which line up further away from the offensive line than most teams to draw linebackers and safeties away from the box.

“Sometimes it kind of stretches the linebackers outside the box,” linebacker Sonny Styles said. “You get a linebacker apex between the endman and the receiver. So you’re coming in from a wider angle to make the play. It’s a little different than what you see with most teams. You apex a lot, but not to that extent. So you got to counteract that with different looks. You might not be apexing all the time. Sometimes you might stay in the box. Sometimes you might not match the receivers’ width.

“But I think you got to be sharp with your eyes. When you’re coming from that far, you got to know exactly what you’re seeing. And once you see, you got to go because you got a lot of space to make up.”

Suppressing the running game will be the first step to stymying Tennessee’s offense.

Lean on the Defense

Outside of the team’s 32-31 loss to Oregon this season, the most points Ohio State’s defense has allowed in 2024 is the 17 Nebraska scored on Oct. 26.

The defense has been dominant enough to live up to its Silver Bullets moniker of old. Knowles’ pupils possess the No. 1 scoring and total defense in college football. The Buckeyes are No. 2 in passing yards allowed per game (144.3) and No. 7 in rushing yards allowed per game (96.8).

Ohio State’s defense tried to carry the team to victory against Michigan, but the offense killed the momentum generated by Caleb Downs and Jack Sawyer’s interceptions and all of the other stops made by the unit as the Buckeyes failed to score in the second half. Not that Knowles is using that to shrug off any responsibility.

“Did we win? No, we did not,” Knowles replied when a reporter said the defense must have felt it had done enough to beat Michigan. “It’s that simple. This is a team game. It’s the greatest team sport there is, and if it takes (a score of) 3-0, it’s 3-0. We have to look at it and always strive for perfection. Every game’s different, so you’re not going to walk away from a game in this sport at this level and say, ‘Well, we did our job.’ That’s not how it is.

“These guys sweat and bond, and we all know the time and effort they put in. They stick together, so whatever it takes to win, either you do or you don’t. There were plays that we could have made. There were, and our guys would tell you that.”

As it applies to Tennessee, the spread, RPO-heavy, up-tempo style of its offense is unlike many Ohio State has seen this season, save for Oregon and the occasional two-minute drill. But Knowles said his defense has been “built” for no-huddle offenses since he was at Duke in 2010.

While Tennessee’s receiving corps isn’t the caliber of what the Ducks diced cornerback Denzel Burke with in Week 7, with only one wideout above 450 yards, the Volunteers can threaten deep with leading receiver Dont’e Thornton. Thornton has 25 receptions for 647 yards and six touchdowns, averaging 25.9 yards per reception, the most in the country.

Ohio State will hope to move the ball better with an improved game plan that involves its vaunted receivers more, but its offensive line is still patchwork. The Buckeyes will have to rely on their defense to reach the CFP quarterfinals.

Watch Out for These Guys

Tennessee RB Dylan Sampson

Sampson picked up 1,485 rushing yards and 22 touchdowns this season, both marks leading the SEC. Many of his carries will come out of run-pass option looks, forcing defenses to respect the passing game as he gets downhill.

“He’s a smart runner,” Ohio State linebacker Cody Simon said. “He’s patient, but he’s got a good feel for his blocks. And I mean, he’s a great player. He won SEC Player of the Year for a reason. So it’s a big challenge for us and we’re up for that challenge. We enjoy being able to look for players to try to stop and have a real focus on in-game. They’re going to do a good job with him. We’re going to have to do a better job.”

Tennessee DE James Pearce Jr.

Defensive end James Pearce Jr. anchors Tennessee’s defensive front. (Credit: Brianna Paciorka/News Sentinel / USA TODAY NETWORK via Imagn Images)

Pearce has piled up 35 tackles, 11 tackles for loss and 7.5 sacks for the Volunteers, the latter two numbers team-highs. He’s had at least one tackle for loss in seven of Tennessee’s past eight games, and will test the development of Ohio State left tackle Donovan Jackson, who has held his own against some other elite edge rushers in November.

Ohio State S Caleb Downs

The Buckeyes’ loss masked an unbelievable performance by Downs against Michigan, as the unanimous All-American safety piled up 11 tackles with an interception. Ohio State utilized him in all sorts of areas be it back deep, in the slot or in the box, and expect more of the same from the queen of Knowles’ chess set.

Game Week Talk

“The Shoe isn’t as loud as the SEC. It’s a different animal here. Whether you’re at South Carolina at nighttime or whether you’re at Arkansas at nighttime, whether you’re at Neyland (Stadium) at nighttime, or the daytime for that matter, it’s loud here.”– Former Ohio State/Current Tennessee safety Andre Turrentine

Safety Andre Turrentine, who spent his freshman year in Columbus before transferring to Tennessee, provided some potential bulletin board material to Ohio State – or at least its fans. To say the Shoe is quieter than Arkansas or South Carolina’s home venues should be a motivator to Saturday’s patrons.

Ohio Stadium provided raucous environments for the Indiana and Michigan games and should be charged up for a playoff game at night, regardless of whether there’s a bit of orange mixed in.

“Tempo, spread you out horizontally, vertically, and then they’ve done a very good job running the ball. Their running backs are running very hard. Offensive line’s doing a good job and quarterback’s played well this season.”– Ryan Day on Tennessee’s offense

It’s more than the above-mentioned splits that Tennessee uses to space out defenses. Between Thornton’s deep threat and the horizontal passes mixed into the Volunteers’ RPO game, they can stress teams in all areas of the field.

“Great confidence in both of them. Jermaine also. … There are ups and downs in any season, in any career, but those guys are great players, and they’re really good people, and they work hard, and they’re resilient, and they bounce back, and they’re going to have a great game.”– Jim Knowles on Denzel Burke and Davison Igbinosun

Burke allowed seven receptions for 162 yards and two touchdowns against Oregon, per PFF, but he’s otherwise played well for Ohio State this season. He hasn’t allowed more than 36 yards in any other game, and against Indiana’s high-powered aerial attack he surrendered just one catch for 6 yards.

Davison Igbinosun might be one of the most penalized defenders in college football, but he’s also allowed just 21 receptions for 249 yards and one touchdown this season. He’s collected seven pass breakups and two interceptions, including one of the best defensive plays in Ohio State history at Penn State.

Tennessee is sure to test Burke and Igbinosun vertically. But Knowles has confidence in them and top backup Jermaine Mathews Jr., alongside stud nickel Jordan Hancock, to hold up in coverage.

Get Smart

Ohio State suffered a 20-14 loss to Tennessee in the 1996 Citrus Bowl, the only previous meeting between the two teams.
Ohio State has a 3-4 record in College Football Playoff games while Tennessee is making its first CFP appearance.
This game will be the first ever played at Ohio Stadium in December.
The game will be Ohio State’s ninth home game of the season, marking the first time since 1910 that the Buckeyes have played nine home games in one year. It’ll be the first time the Buckeyes have ever played nine games at Ohio Stadium in the same year.
ESPN’s College GameDay will be in Columbus for the second time this year and at the site of an Ohio State game for the fourth overall time this season.
Former Ohio State safety Andre Turrentine is now a starter for the Volunteers.
Former Ohio State cornerbacks coach Taver Johnson is now a defensive analyst for the Volunteers.
Tennessee’s roster includes three players from Ohio: wide receiver Jackson Locke (Granville), tight end Titus Rohrer (Bryan) and offensive lineman William Satterwhite (Barberton). None of them have seen regular playing time this season.
Ohio State’s roster includes no Tennessee natives, though Quebec-born freshman tight end Max LeBlanc played his high school football at the Baylor School in Chattanooga.

How It Plays Out

Line: Ohio State -7.5, O/U 46

More Ohio State vs. Tennessee Coverage

This has all the makings of a low-scoring brawl. The cold weather will slow things down a touch, Ohio State’s been dominant on defense since its second bye week and Tennessee is more complete on that side of the ball as well. Both offenses have deficiencies, the Buckeyes on the offensive line and the Volunteers with their passing game consistency.

The talent on the Buckeyes’ roster should give them the tools they need to come out victorious, especially if Kelly and Day draw up a better scheme than the plan of shoving the ball up the middle against Michigan’s vaunted defensive tackle tandem three weeks ago.

Thirteen of Eleven Warriors’ 14 staffers picked Ohio State to win, the lone holdout being senior editor Johnny Ginter. Everyone sees it as a close call, however, with 12 predictions having the Buckeyes by 10 points or less.