Alabama 2025 Regular Session

Alabama House Bill HB152 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB152ENGROSSED~~
	1	+	HB152INTRODUCED
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3	3		HB152
4		-	77TP2EE-2
	4	+	77TP2EE-1
5	5		By Representatives Rafferty, Hollis, Drummond, Warren, Hulsey,
6	6		Shaver, DuBose, Holk-Jones, Hall, Morris, Givan, Clarke
7	7		RFD: Ways and Means Education
8	8		First Read: 04-Feb-25
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10	10		2
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14		-	6 ~~HB152 Engrossed~~
15		-	Page 1
	14	+	6 77TP2EE-1 05/09/2024 TEW (F) TEW 2024-1809
	15	+	Page 2
16	16		First Read: 04-Feb-25
	17	+	SYNOPSIS:
	18	+	Under existing law, there are a variety of
	19	+	exemptions and exclusions applicable to state sales
	20	+	and use tax.
	21	+	This bill would exempt the purchase of certain
	22	+	baby supplies, baby formula, maternity clothing, and
	23	+	menstrual hygiene products for personal use from the
	24	+	state portion of sales and use tax.
17	25		A BILL
18	26		TO BE ENTITLED
19	27		AN ACT
20	28		To provide for a state sales and use tax exemption for
21	29		purchases of certain baby supplies, baby formula, maternity
22	30		clothing, and menstrual hygiene products; to allow local
23	31		governments to adopt exemptions for these items; to provide
24	32		for definitions; and to provide for rulemaking authority.
25	33		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
26	34		Section 1. (a)(1) For the period commencing on
27	35		September 1, 2025, and ending August 31, 2028, the gross
28	36		receipts from the sale or sales of baby formula, baby bottles,
29	37		baby wipes, breast milk pumping equipment, breast pump,
30	38		diapers, maternity clothing, and menstrual hygiene products
31	39		for personal use are exempt from the state portion only of the
32	40		sales and use taxes levied pursuant to Articles 1 and 2 of
33		-	Chapter 23, Title 40, Code of Alabama 1975.
34		-	(2) The exemption provided in this section shall not
35		-	apply to county or municipal sales or use taxes unless
36		-	approved by resolution or ordinance adopted by the local
37		-	governing body.
38		-	(b) For the purpose of this subsection, the following
39		-	words and phrases have the following meanings:
40		-	(1) BABY BOTTLE. Any bottle fitted with a nipple for
41		-	giving milk and other drinks to a young child.
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69		-	28 HB152 Engrossed
70		-	Page 2
	68	+	28 HB152 INTRODUCED
	69	+	Page 3
	70	+	sales and use taxes levied pursuant to Articles 1 and 2 of
	71	+	Chapter 23, Title 40, Code of Alabama 1975.
	72	+	(2) The exemption provided in this section shall not
	73	+	apply to county or municipal sales or use taxes unless
	74	+	approved by resolution or ordinance adopted by the local
	75	+	governing body.
	76	+	(b) For the purpose of this subsection, the following
	77	+	words and phrases have the following meanings:
	78	+	(1) BABY BOTTLE. Any bottle fitted with a nipple for
71	79		giving milk and other drinks to a young child.
72	80		(2) BABY FORMULA. Any food which purports to be or is
73	81		represented for special dietary use solely as a food for
74	82		infants by reason of its simulation of human milk or its
75	83		suitability as a complete or partial substitute for human
76	84		milk.
77	85		(3) BABY WIPE. Any moistened and disposable tissue or
78	86		towel intended for cleansing the skin of a young child.
79	87		(4) BREAST MILK PUMPING PRODUCT. Any breast pump,
80	88		breast milk storage bag, nursing pad, nursing bra, or other
81	89		similar tangible personal property sold for the principal
82	90		purpose of pumping and storing breast milk.
83	91		(5) BREAST PUMP. Any electrically or manually
84	92		controlled device designed or marketed to be used to express
85	93		milk from a human breast during lactation. The term includes
86	94		any battery, AC adapter, or other power supply unit packaged
87	95		and sold with the device to power the device.
88	96		(6) DIAPER. Any absorbent diaper or undergarment
89		-	designed to be worn by an individual who cannot control
90		-	bladder or bowel movements.
91		-	(7) MATERNITY CLOTHING. Any clothing intended for a
92		-	woman to wear during pregnancy and the postpartum period that
93		-	is designed to accommodate the changes in body size and shape
94		-	that occur as a result of a pregnancy.
95		-	(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
96		-	sanitary napkins, panty liners, menstrual sponges, and
97		-	menstrual cups, including disposable and washable versions of
98		-	these items.
99		-	Section 2. The Alabama Department of Revenue shall
	97	+	designed to be worn by a child who cannot control bladder or
	98	+	bowel movements.
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127		-	56 HB152 Engrossed
128		-	Page 3
	126	+	56 HB152 INTRODUCED
	127	+	Page 4
	128	+	bowel movements.
	129	+	(7) MATERNITY CLOTHING. Any clothing intended for a
	130	+	woman to wear during pregnancy and the postpartum period that
	131	+	is designed to accommodate the changes in body size and shape
	132	+	that occur as a result of a pregnancy.
	133	+	(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
	134	+	sanitary napkins, panty liners, menstrual sponges, and
	135	+	menstrual cups, including disposable and washable versions of
	136	+	these items.
129	137		Section 2. The Alabama Department of Revenue shall
130	138		adopt rules and develop any tax forms, directions, and
131	139		worksheets as necessary to effectuate the intent of this act.
132	140		Section 3. This act shall become effective on September
133	141		1, 2025.
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137		-	60 HB152 Engrossed
138		-	Page 4
139		-	1, 2025.
140		-	House of Representatives
141		-	Read for the first time and referred
142		-	to the House of Representatives
143		-	committee on Ways and Means
144		-	Education
145		-	................04-Feb-25
146		-	Read for the second time and placed
147		-	on the calendar:
148		-	0 amendments
149		-	................19-Mar-25
150		-	Read for the third time and passed
151		-	as amended
152		-	Yeas 102
153		-	Nays 0
154		-	Abstains 0
155		-	................20-Mar-25
156		-	John Treadwell
157		-	Clerk
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