Several new state laws passed by the Tennessee General Assembly will go into effect Jan. 1, 2008. Here are a few of interest:

• Sales tax on grocery food is reduced from 6 percent to 5.5 percent, and the weekend of March 21 through March 23, 2008 is designated as a sales tax holiday.

• Stricter regulation of "refund anticipation loans" offered by tax return preparers. The new law requires, among other things, full disclosure of fees and interest rates, allows borrowers to rescind loans within 24 hours, and prohibits requiring customers to get a refund loan in order to have their taxes filed by the preparer.

• The Credit Security Act of 2007 enacts consumer protections against identity theft and regulates disclosure of social security numbers. The credit reporting "freeze" provisions are similar to federal law already on the books, and require consumer notification regarding the new state law. (Note: an interesting provision for an "identity theft passport" was removed from the final legislation. The "passport" would identify victims to law enforcement and credit agencies in the event their identity was used to commit fraud or other crimes, providing a sort of "free pass" immunity.)

• The Uniform Emergency Volunteer Health Practitioners Act authorizes volunteer health care practitioners from other states to practice in Tennessee under the direction of TEMA in the event of declared state of emergency. The act extends registered practitioners the same privileges as if they were licensed in Tennessee, and provides legal protections and worker compensation coverage. The act helps standardize emergency response assistance among states who pass similar, compatible laws.

• New immigration statutes prohibit recruiting, hiring, or referring undocumented immigrant workers. The penalty is suspension of business license for one year after a second violation. The new laws also allow for governments to enter into agreements with the Department of Homeland Security for immigration enforcement, including investigations, detention, and removal.

• Several new criminal laws: Possession of a firearm during commission of a dangerous felony, or during attempt or flight, is a separate felony offense with a separate mandatory sentence which runs consecutive to any other sentence for the underlying crime; The statute of limitations on certain sex crimes involving minors is lengthened; Age limits for the offense statutory rape are clarified.

• The Johnia Berry Act, which requires collection of DNA samples from anyone arrested for a violent felony. If the charges are subsequently dropped or the suspect is acquitted at trial, the samples must be destroyed.