Senate Bill 1837, also known as House Bill 1792, proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, specifically addressing the taxation of food and food ingredients. The bill introduces a new section, 67-6-359, which exempts the retail sale of food and food ingredients that are eligible for vouchers under the Special Supplemental Food Program for Women, Infants, and Children (WIC). However, it clarifies that these items will still be subject to taxation under part 7 of the chapter unless they are exempted under a specific provision.

The bill is set to take effect on July 1, 2026, emphasizing the importance of public welfare in its implementation. This legislative change aims to provide financial relief for families utilizing WIC benefits by exempting certain food items from state tax, while still maintaining a framework for taxation on other food products.