Sign Up
HB 152 Alabama House · 2025 Regular Session

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

HB 152 proposes to exempt several categories of essential goods from sales and use tax. This directly benefits individuals and families by reducing the cost of purchasing items like diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products. The bill establishes these sales and use tax exemptions and includes an amendment to clarify the definition of certain covered products, such as those designed for bladder control.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts essential goods (diapers, baby supplies, menstrual products) from sales tax, providing direct tax relief to lower-income families purchasing these items.95% confidence ✓ HealthcareSupports HealthcareExempts essential health-related products (menstrual hygiene, baby formula) from tax, reducing costs and improving access to necessary health items.80% confidence
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2025
House Passage
Mar 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Feb 4, 2025 Signed May 12, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 3 edits · May 12, 2025
MINOR
The bill was finalized as an enrolled law, changing its status from a draft to an official act. The primary substantive change is the addition of a new definition for 'baby formula' and a new requirement for the Department of Revenue to create necessary tax forms and rules to implement the exemption. The effective date and list of exempt items remain unchanged.
Scope change
The scope of the bill remains the same regarding which items are exempt (baby supplies, formula, etc.), but the scope of the Department of Revenue's duties has expanded to include creating specific forms and rules.
DEFINITION

A specific definition for 'baby formula' was added to clarify that it includes food represented as a substitute for human milk.

REQUIREMENT

A new requirement was added mandating the Alabama Department of Revenue to adopt rules and develop tax forms, directions, and worksheets to implement the new tax exemption.

TECHNICAL

The document status was updated from 'Engrossed' (a draft version) to 'Enrolled' (the final version ready for signing), and the bill number was updated from 77TP2EE-2 to 77TP2EE-3.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
20
Key actions
8
Committee
4
Amendments
1
May 6, 2025
Upper · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 941
upper
Apr 2, 2025
Upper · Passed
Reported Out of Committee Second House
upper
Apr 1, 2025
Upper · Passed
Pending Committee Action in Second House (Finance and Taxation Education)
upper
Mar 20, 2025
Lower · Passed
Motion to Add Cosponsor - Adopted Roll Call 513
lower
Mar 20, 2025
Lower · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 512
lower
Mar 20, 2025
Lower · Passed
Motion to Adopt - Adopted Roll Call 511
lower
Mar 20, 2025
Introduced
Shaver 1st Amendment Offered
lower
Mar 19, 2025
Lower · Passed
Reported Out of Committee House of Origin
lower
Feb 4, 2025
Lower · Passed
Pending Committee Action in House of Origin (Ways and Means Education)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Neil Rafferty
Neil Rafferty
DDemocratic
AL
54