HB1767In Committee

Amends TCA Title 67, Chapter 6.

Tennessee HB1767 proposes to exempt the retail sale of food and food ingredients from sales and use tax for families with qualified dependents, contingent upon meeting specific household income requirements. This bill primarily affects low- to moderate-income families in Tennessee who have dependents. Key provisions include the establishment of income thresholds that determine eligibility for the tax exemption on food purchases.

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Overview

Tennessee HB1767 proposes to exempt the retail sale of food and food ingredients from sales and use tax for families with qualified dependents, contingent upon meeting specific household income requirements. This bill primarily affects low- to moderate-income families in Tennessee who have dependents. Key provisions include the establishment of income thresholds that determine eligibility for the tax exemption on food purchases.

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Sponsor

Clemmons, John Ray

Details
Session

114th General Assembly

Introduced

January 20, 2026

Last Action

April 15, 2026

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Subjects
Taxes, Exemption and CreditsTaxes, SalesFood and Food Products

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