Tennessee House Bill HB1469

Tennessee 2025-2026 Regular Session

• Introduced: 1/5/26
• Refer: 1/14/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.

Summary

HB1469 amends Tennessee’s sales tax law for food and food ingredients. Under current law, the retail sale of food and food ingredients for human consumption is taxed at 4 percent; the bill keeps that general rate in place but creates a specific exemption for food and food ingredients purchased with an Electronic Benefit Transfer (EBT) card by a recipient of Supplemental Nutrition Assistance Program (SNAP) benefits. In effect, the measure would remove state sales tax from SNAP-eligible food purchases made with EBT cards. The bill is limited to Title 67, Chapter 6 of the Tennessee Code Annotated, which governs sales and use taxes. It would add a targeted tax exemption for a defined class of transactions while leaving the broader food tax structure unchanged. The act is scheduled to take effect July 1, 2026.

Impact

HB1469 would amend Tennessee Code Annotated § 67-6-228 to carve out a new sales tax exemption for SNAP purchases made with an EBT card. The practical effect would be to reduce the tax burden on low-income households using nutrition assistance benefits, while preserving the existing 4 percent sales tax on most other retail food sales. The bill would affect retailers that process EBT transactions, SNAP recipients, and state tax administration by narrowing the taxable base for food purchases.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes, the available context suggests a straightforward policy proposal with no documented opposition or support in the provided materials. The measure appears designed as a targeted consumer relief and anti-hunger policy, and its framing indicates a generally favorable intent toward SNAP households. However, because no transcripts or voting history are provided, there is no recorded evidence of the level of support or disagreement among lawmakers.

Contention

No specific points of contention are documented in the provided committee transcripts or voting history. Potential areas of debate, if raised, would likely involve the fiscal impact of exempting SNAP purchases from sales tax, administrative implementation for retailers and the Department of Revenue, and whether the exemption should be limited to EBT/SNAP transactions rather than applying more broadly to all food purchases. The bill text itself does not indicate any amendments or disputed provisions.