House Bill 784 proposes an amendment to the Tennessee Code Annotated, specifically within Title 67, Chapter 6, Part 3, to establish a sales and use tax exemption for certain products. The bill introduces a new section that exempts the retail sale of infant formula, as well as diapers and wipes designed for use by infants and children, from the sales tax imposed by this chapter.

The bill defines "infant formula" as a liquid or powder that is marketed 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. If enacted, this legislation will take effect on July 1, 2025, emphasizing the importance of supporting families with young children by reducing the financial burden associated with essential baby products.