House Bill 784 proposes an amendment to the Tennessee Code Annotated, specifically within Title 67, Chapter 6, Part 3, to introduce a new sales and use tax exemption. The bill stipulates that the retail sale of infant formula, as well as diapers and wipes designed for use by infants and children, will be exempt from the sales tax. The definition of "infant formula" is provided, indicating it refers to products that are marketed as special dietary food for infants and children, either in liquid or powder form, that simulate human milk or serve as a substitute for it.

The bill is set to take effect on July 1, 2025, emphasizing the intent to alleviate the financial burden on families purchasing essential items for infants and children. This legislative change aims to support public welfare by making necessary products more affordable for parents and guardians.