Taxes, Exemption and Credits - As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC). - Amends TCA Title 67, Chapter 6.

HB 1792 exempts from Tennessee's state sales and use tax the retail purchase of food and food ingredients that qualify for vouchers under the federal WIC program (Special Supplemental Food Program for Women, Infants, and Children). This directly affects WIC participants and grocery stores selling WIC-eligible items, removing the sales tax on those specific foods at checkout. The exemption applies to all foods covered by the WIC program under federal law (42 U.S.C. § 1786), excluding other food items not WIC-eligible. The bill takes effect July 1, 2026, and amends Tennessee Code Annotated Title 67, Chapter 6.