House Bill 784 amends Tennessee Code Annotated, Title 67, Chapter 6, Part 3, to introduce a new sales and use tax exemption for specific items. The bill exempts the retail sale of infant formula, as well as diapers and wipes designed for use by infants and children, from the sales tax. The definition of "infant formula" is provided, describing it as a liquid or powder intended for special dietary use as food for infants and children, either simulating human milk or serving as a substitute for it.

The act is set to take effect on July 1, 2025, emphasizing the importance of this exemption for public welfare. This legislative change aims to alleviate the financial burden on families purchasing essential items for infants and children.