House Bill 784 proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, Part 3, to establish a sales and use tax exemption for the retail sale of infant formula, diapers, and wipes specifically designed for use by infants and children. The bill defines "infant formula" as a liquid or powder intended for special dietary use as food for infants and children, either by simulating human milk or serving as a complete or partial substitute for it.

The new section added by this bill aims to alleviate the financial burden on families purchasing essential items for infants and children by exempting these products from sales tax. The act is set to take effect on July 1, 2025, emphasizing the importance of supporting public welfare through this legislative change.