HB 1483 Summary

• Reduces general excise tax on groceries eligible for Supplemental Nutrition Assistance Program (SNAP) and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) from current rates to 3% (2024), 2% (2025), 1% (2026), and 0% (2027).

• Reduces general excise tax on nonprescription drugs, medical supplies, and durable medical equipment using the same four-year phase-out schedule: 3% (2024), 2% (2025), 1% (2026), and 0% (2027).

• Defines "groceries" as food or food products for home consumption, with further definitions to be established by the department in consultation with the federal Food and Nutrition Service.

• Establishes that tax reductions apply to all SNAP and WIC-eligible food purchases regardless of purchaser eligibility status or payment method.

• Takes effect on July 1, 2023.