The bill proposes an amendment to the current law by introducing a tax exemption for meals consumed at or provided by restaurants, cafes, or other food service establishments when these meals are redeemed through the Bureau of Elderly and Adult Services restaurant voucher program. This amendment is to be added as a new paragraph (XI) to RSA 78-A:6-c, which details exemptions to the meals and rooms tax.

The legislative change is set to take effect on July 1, 2024, as stated in the bill's effective date clause. The bill has been approved on July 12, 2024, and will apply to eligible participants in the restaurant voucher program, thereby exempting them from paying the meals and rooms tax on their redeemed meals from the specified date onwards.