House Bill 1792, also known as Senate Bill 1837, amends Tennessee Code Annotated, Title 67, Chapter 6, by adding a new section that exempts the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC) from state tax. This exemption is specified under the new section 67-6-359, which clarifies that while these food items are exempt from the state tax, they remain taxable under part 7 of the chapter unless otherwise exempted.

The bill is set to take effect on July 1, 2026, emphasizing the importance of supporting families eligible for WIC by alleviating some of the financial burden associated with purchasing food and food ingredients. This legislative change aims to enhance access to nutritious food for women, infants, and children in Tennessee.