Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales and use tax when purchased by families with qualified dependents that meet certain household income requirements. - Amends TCA Title 67, Chapter 6.

SB 1829 exempts the sales tax on food and food ingredients for eligible Tennessee families meeting specific income criteria. It directly affects low-income households with qualifying dependents (as defined by federal tax rules) whose annual income does not exceed 300% of the USDA's free/reduced lunch income threshold. To qualify, families must apply to the state revenue commissioner with a copy of their federal tax return (Form 1040), receive a sales tax exemption certificate and wallet card, and present this to retailers. The exemption takes effect July 1, 2026, if passed. This policy changes how food purchases are taxed for qualifying families but does not alter existing food assistance programs.