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HB1486 • 2026

Taxes, Exemption and Credits

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

Taxes
Active

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

Sponsor
Hale, Reeves
Last action
2026-04-08
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not specify a particular type of food or location for sales tax exemptions beyond age requirement and time period.

Tennessee Sales Tax Holiday for Seniors on Food

This bill creates an exemption from sales tax for food and food ingredients purchased by individuals aged 65 or older during specific times in 2026.

What This Bill Does

  • Exempts the sale of food and food ingredients from July 1 through September 30, 2026, if bought by a person who is at least 65 years old.
  • Does not apply to sales from micro markets or vending machines.

Who It Names or Affects

  • People aged 65 years old and older who buy food during the specified period.

Terms To Know

Sales Tax Holiday
A temporary period when certain items are not taxed to encourage spending.
Micro Market
An automated vending system that sells food and drinks, often found in offices or public places.

Limits and Unknowns

  • The bill only applies to people aged 65 years old and older.
  • It does not apply to sales from micro markets or vending machines.

Bill History

  1. 2026-04-08 Tennessee General Assembly

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

  2. 2026-03-30 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/31/2026

  3. 2026-03-25 Tennessee General Assembly

    Placed behind the budget

  4. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/31/2026

  5. 2026-03-25 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/31/2026

  6. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  7. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  8. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  9. 2026-03-18 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/25/2026

  10. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  11. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  12. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  13. 2026-02-03 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2026-01-22 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  15. 2026-01-21 Tennessee General Assembly

    Introduced, Passed on First Consideration

  16. 2026-01-20 Tennessee General Assembly

    Filed for introduction

  17. 2026-01-14 Tennessee General Assembly

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

  18. 2026-01-14 Tennessee General Assembly

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

  19. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  20. 2026-01-08 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1785
By Reeves

HOUSE BILL 1486
By Hale
HB1486
009121
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-393(j), is amended by adding
the following as a new subdivision (3):
(3) There is exempt from the tax imposed by this chapter the retail sale of food
and food ingredients if sold between 12:01 a.m. on July 1, 2026, and 11:59 p.m. on
September 30, 2026, to a person who is sixty-five (65) years of age or older. This
subdivision (j)(3) does not exempt sales from a micro market or vending machine or
device.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.