Taxes, Exemption and Credits - As introduced, establishes a sales tax holiday on food and food ingredients and on prepared food from July 1, 2026, through September 30, 2026, if purchased by a person at least 65 years of age. - Amends TCA Section 67-6-228 and Title 67, Chapter 6, Part 3.

SB 1785, as introduced, would create a temporary sales tax exemption for groceries and food ingredients purchased by Tennessee residents aged 65 or older between July 1 and September 30, 2026. This exemption applies only to regular retail sales (excluding vending machines and micro markets) during that specific period. The bill amends Tennessee tax law to establish this targeted relief for senior citizens on eligible food purchases. It remains a proposed bill pending legislative action as of the provided dates.