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HB1486

AN ACT to amend Tennessee Code Annotated, Section 67-6-228 and Title 67, Chapter 6, Part 3, relative to taxation.

Introduced·1/8/26

Exempts retail sales of food and food ingredients from tax for seniors aged 65 and older for a three-month period.

Tennessee HB1486 amends the state tax code to exempt the retail sale of food and food ingredients from tax for individuals aged 65 and older. This exemption applies only to sales made between 12:01 a.m. on July 1, 2026, and 11:59 p.m. on September 30, 2026. Notably, this exemption does not cover sales from micro markets or vending machines. The bill aims to provide temporary tax relief to senior citizens during a specified period.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Apr 15

House

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Apr 8

House

Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

Mar 25

House

Placed behind the budget