Senate Bill 1835, also known as House Bill 2059, proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, which pertains to the taxation of food and food ingredients. The bill specifically modifies the tax rate applied to these items by deleting the existing language that states they are "taxed at the rate of four percent (4%)" and replacing it with a new rate of "taxed at the rate of two percent (2%)."

This change aims to reduce the tax burden on food and food ingredients for consumers in Tennessee. The bill is set to take effect on July 1, 2026, contingent upon the public welfare requiring it.

Statutes affected:
Introduced: 67-6-228(a), 67-6-228