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SB 2337

Taxes, Sales - As introduced, enacts the "Healthy Tennessee Grocery Tax Reform of 2026." - Amends TCA Title 67, Chapter 6.

114th Regular Session (2025-2026) Introduced by Ferrell Haile

Tennessee bill seeks to reform sales tax on groceries, likely exempting or reducing taxes on "healthy" food items to reduce costs for lower-income households.

Refer to Senate F,W&M Committee w/ positive recommendation, as amended
#sales #taxes
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Bill Summary · SB 2337

Legislative bill overview

SB 2337 proposes to reform Tennessee's sales tax structure under the "Healthy Tennessee Grocery Tax Reform of 2026" by amending the state's tax code (TCA Title 67, Chapter 6). While the full text isn't provided, the bill's title suggests it targets sales tax treatment of grocery items, likely aiming to reduce or eliminate taxes on certain food products deemed "healthy."

Why is this important

Sales tax on groceries is a regressive tax that disproportionately affects lower-income households, which spend a larger percentage of their income on food. Any reform could meaningfully impact household budgets and food accessibility, while also affecting state revenue and potentially requiring offsetting tax adjustments elsewhere.

Potential points of contention

  • Revenue implications: Removing or reducing grocery taxes requires the state to either find replacement revenue or accept lower income, with debates over which tax increases or spending cuts would offset the loss
  • Definition disputes: What qualifies as "healthy" groceries is subjective and could create implementation challenges, administrative costs, and disputes over items like sugary beverages or processed foods
  • Equity questions: Whether targeting only "healthy" foods adequately addresses food access, or whether broad grocery exemptions would be more effective and simpler to administer

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

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