Legislation that would have exempted baby bottles, formula and wipes, breast pumps and related products, diapers, maternity clothing and menstrual hygiene products from state sales and use taxes did not receive final approval in the 2024 regular session.
On May 1, the Senate Finance and Taxation Education Committee amended the legislation to make the exemption temporary, rather than permanent. The full Senate did not put the bill on its calendars in the final days of the session.
HB236 by Rep. Neil Rafferty, D-Birmingham, also would have allowed local governments through resolution or ordinance to exempt the baby, maternity and menstrual products from local taxes.
According to the bill’s fiscal note, it would have reduced the proceeds to the state’s education budget by $10.3 million in the 2025 fiscal year and $11.2 annually each year through fiscal year 2029.
The full House also never considered a similar Senate bill, SB62 by Sen. Arthur Orr, R-Decatur. Early in the session, Orr called the legislation a “low-cost way” “to support families with small children, life” and women on purchases “that are not optional.”
HOW OTHER TAX BILLS FARED IN 2024
This article is part of the Alabama Retail Report, a communication for Alabama Retail Association members. Not a member? Join us!
Reprints or republishing are welcomed but require permission. Contact us for permission.