ID H0817

Creates a 9-member Tax-Free Food Committee under the legislative council with 3 House members (2 majority, 1 minority), 3 Senate members (2 majority, 1 minority), and 3 members appointed by the governor to determine which foods are exempt from sales and use tax.

Committee must submit an annual list of tax-exempt foods to the state tax commission by June 1 each year, with the first report due June 1, 2023.

Exempts from sales and use tax the sale of certain foods sold for human consumption, effective July 1, 2023, limited to foods approved by the Tax-Free Food Committee.

Repeals existing provisions relating to food tax credits, refunds, and information exchanges with the Department of Correction and Department of Health and Welfare.

Removes reference to food tax credit from child support law (Section 32-706) while maintaining other tax benefit provisions, effective July 1, 2023.