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HB1469 • 2026

Taxes, Exemption and Credits

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

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Clemmons
Last action
2026-01-21
Official status
Withdrawn.
Effective date
Not listed

Plain English Breakdown

The bill was withdrawn, so it is no longer active or being considered by the Tennessee General Assembly.

Food and Food Ingredients Tax Exemption for SNAP Recipients

This bill exempts food and food ingredients purchased with an EBT card by people who receive SNAP benefits from sales tax.

What This Bill Does

  • Exempts the retail sale of food and food ingredients purchased with an electronic benefit transfer (EBT) card by a recipient of Supplemental Nutrition Assistance Program (SNAP) benefits from the sales and use tax.

Who It Names or Affects

  • People who receive SNAP benefits and purchase food with an EBT card will not pay sales tax on their purchases.

Terms To Know

EBT Card
A plastic card that recipients of government assistance programs, like SNAP, use to buy groceries and other necessities.
SNAP Benefits
Government food assistance provided by the Supplemental Nutrition Assistance Program to help low-income individuals and families buy food.

Limits and Unknowns

  • The bill was withdrawn, so it is not currently active or being considered.
  • It only affects SNAP recipients who use EBT cards for their purchases.

Bill History

  1. Date Tennessee General Assembly

  2. 2026-01-21 Tennessee General Assembly

    Withdrawn.

  3. 2026-01-14 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  4. 2026-01-14 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  5. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  6. 2026-01-05 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
<BillNo> <Sponsor>

HOUSE BILL 1469
By Clemmons
HB1469
010552
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-228, is amended by deleting
subsection (a) and substituting instead the following:
(a)
(1) Notwithstanding this part to the contrary and except as otherwise
provided in subdivision (a)(2) and subsection (b), the retail sale of food and food
ingredients for human consumption is taxed at the rate of four percent (4%) of
the sales price.
(2) Notwithstanding this part to the contrary, the retail sale of food and
food ingredients purchased with an electronic benefit transfer (EBT) card by a
recipient of supplemental nutrition assistance program (SNAP) benefits is exempt
from the tax levied by this chapter.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.