Image Credit: Spencer Tirey / Walmart Corporation / CC
The Tennessee Conservative [By Olivia Lupia] –
Despite Republican leadership committing to address the issue this year, not a single bill creating a grocery tax exemption or elimination ever made it to the House or Senate floor, with some being sidelined earlier on the 2026 legislative session and several more dying on the last day as they were still sitting in the Finance, Ways, and Means Committees.
This year’s General Assembly passed what Republicans called a “conservative” budget with a roughly 9% overall decrease from fiscal year 2026 due primarily to the expiration of residual federal COVID funding. There was apparently no room in this budget to accommodate any grocery tax bills despite House Majority Leader William Lamberth’s assurances the issue would be seriously considered this year.
“Last year, when we were looking at the budget, the money just wasn’t there to be able to cut that tax, so it went behind the budget. It is sitting there in finance [subcommittee] and is ready to reactivate the moment that we can figure out a way to fund that bill. That’s the conversation that we’re kicking off right here at the beginning of the [2026] session,” Lamberth previously said about the failed efforts in 2025 to provide some relief.
“I can go on and on of the taxes that we’ve cut, and we’re still able to make sure that teachers are getting raises, and state employees are getting raises, and roads are getting paved, and we’re taking care of just the needs of Tennesseans. If we do this in a very methodical fashion, and we do it within a balanced budget, there’s no reason why we can’t continue to cut taxes this year,” he reiterated.
Despite Lamberth’s projected confidence and the persistence of Conservatives and Democrats alike through numerous pieces of proposed legislation aimed at helping combat the ever-increasing cost of living for constituents, only one bill having anything to do with grocery taxes made it to a full vote by the General Assembly.
HB2186 allows counties with a metropolitan form of government to lower or exempt food or food ingredients from local sales tax, though the legislation will only apply to the areas of Nashville-Davidson, Memphis-Shelby, and Hartsville-Trousdale. But according to Rep. Lamberth who sponsored the bill, other legislation already exists allowing cities to reduce or eliminate their own grocery taxes but apparently overlooked the metro governments which the bill will now remedy, so there are no new reductions or eliminations for those outside these metro areas.
All the remaining bills were sidelined or ultimately killed as they were never heard in the finance committees and bills from this year cannot not be carried over to next year as this was the second year of the two-year 114th General Assembly.
Here’s a look at some of these bills and their ultimate fates, most of which were placed behind the budget and never revisited:
HB1530/SB2347 – Repealed the 4% state sales tax on most food and food ingredients
Sponsored by Republicans Rep. Todd Warner & Sen. Joey Hensley this was a revival of a similar bill which stalled in the legislature in 2025. Items such as prepared foods, alcohol, candy, tobacco, and diapers would still have been taxed under the measure. After being assigned a hefty fiscal note, with which Rep. Warner strongly disagreed, the bill was placed behind the budget and ultimately taken off notice in the House. The Senate version did not fare much better, being allowed out of the subcommittee with a negative recommendation and then never being heard by the full committee before the legislative session’s conclusion and making no further progress.
SB2337– “Healthy Tennessee Grocery Tax Reform of 2026”
Another Republican-sponsored bill, this proposal sought to exempt a variety of fresh foods and ingredients from the 4% state sales tax, including items like fresh and frozen produce, raw meat, poultry, fish, eggs, flour, cornmeal, dried legumes and beans, bread, unsweetened cereal, dairy, and 100% fruit and vegetable juices.
This bill was also referred to the Senate Finance, Ways, and Means Committee with a negative recommendation and was subsequently sent to the General Subcommittee of the Senate, indicating the sponsor did not have confidence it could pass. The House companion was likewise taken off notice for the Finance, Ways, and Means Subcommittee and the bill was no longer considered.
SB2277– Exempted generic food products/brands from the state grocery tax
A bipartisan effort by Republican Sen. Richard Briggs and Democrat Rep. Sam McKenzie, this bill was intended to apply to in-house brands carried by retailers like Walmart’s Great Value line or Kroger’s Simple Truth label which often offer a mix of fresh and processed options.
SB2277 quietly stalled and as it was never heard before the end of session by the Senate finance committee after a negative recommendation from the subcommittee. The House companion was taken off notice for the House finance subcommittee and not considered further.
SB1837/HB1792– Exempted voucher-eligible foods & food ingredients under the Special Supplemental Food Program (WIC)
Sponsored by Republicans Sen. Joey Hensley & Rep. Monty Fritts, the bill was taken off notice in the House finance subcommittee after being placed behind the budget and subsequently stalled in the Senate finance committee. Rep. Fritts discussed this bill in a prior interview with The Tennessee Conservative.
SB0872/HB0784– Exempted infant formula, diapers, and wipes from state grocery tax
Also placed behind the budget, the bill was on the calendars for both the House and Senate finance committees but was not heard before the end of session and stalled there.
SB1367/HB0021– Another proposal to remove the grocery tax for most all food & food ingredients
Sharing the same fate as the bills above, HB0021 was placed behind the budget and never recovered.
SB2254/HB2086– Exempted fresh fruits and vegetables from sales taxation
After being placed behind the budget HB2086 was ultimately taken off notice in the House and Senate companion SB2254 was not heard before session ended as a result.
About the Author: Olivia Lupia is a political refugee from Colorado who now calls Tennessee home. A proud follower of Christ, she views all political happenings through a Biblical lens and aims to utilize her knowledge and experience to educate and equip others. Olivia is an outspoken conservative who has run for local office, managed campaigns, and been highly involved with state & local GOPs, state legislatures, and other grassroots organizations and movements. Olivia can be reached at olivia@tennesseeconservativenews.com.
