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SB 1837

Taxes, Exemption and Credits - As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC). - Amends TCA Title 67, Chapter 6.

114th Regular Session (2025-2026) Introduced by Joey Hensley

Tennessee bill exempts WIC-eligible foods from sales tax, increasing purchasing power for low-income families with infants and young children.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
#exemptionandcredits #taxes
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WeVote Research Nonpartisan
Bill Summary · SB 1837

Legislative bill overview

SB 1837 would exempt WIC-eligible food items from Tennessee's state sales and use tax. The bill specifically targets food products that qualify for purchase under the federal Special Supplemental Food Program for Women, Infants, and Children (WIC), removing the sales tax burden on these items.

Why is this important

WIC serves low-income pregnant women, new mothers, and young children by providing vouchers for nutritious foods. Removing sales tax on these items would effectively increase purchasing power for participating families without requiring additional federal or state WIC benefits. This could improve food security and nutrition access for one of the state's most vulnerable populations.

Potential points of contention

  • Revenue impact: Eliminating sales tax on WIC-eligible foods reduces state tax revenue; fiscal analysis of the cost is not yet available but could be significant depending on WIC participation rates and eligible food volumes
  • Definitional scope: The bill references federal WIC eligibility criteria, which may create administrative complexity if federal guidelines change or if state interpretation differs from federal standards
  • Equity questions: Critics may argue the tax exemption is narrowly targeted and question whether broader food tax relief or increased WIC benefit amounts would be more effective anti-poverty measures

Compiled from official sources — confirm details with the bill’s official record.

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