House Bill 784 amends Tennessee Code Annotated, Title 67, Chapter 6, Part 3, to introduce a new 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 simulating human milk or serving as a complete or partial substitute for it.

The new provisions will take effect on July 1, 2025, emphasizing the state's commitment to supporting families with young children by alleviating some of the financial burdens associated with essential baby products.