relative to the establishment of an exemption to the meals and rooms tax for participants in the restaurant voucher program.

This bill exempts meals provided through the state's restaurant voucher program from the meals and rooms tax. It directly affects elderly and adult services agencies that use vouchers to purchase food for eligible seniors and adults, as well as the restaurants that serve these meals. By removing the tax requirement for these specific transactions, the legislation aims to reduce the cost burden on program participants and the agencies administering the vouchers. The change takes effect on July 1, 2024, and is expected to decrease state tax revenue by an estimated $86,000 annually based on current program usage.