The proposed bill aims to establish a state sales and use tax exemption for specific baby supplies, baby formula, maternity clothing, and menstrual hygiene products in Alabama. Under the new legal language, the gross receipts from the sale of items such as baby formula, baby bottles, baby wipes, breast milk pumping equipment, diapers, maternity clothing, and menstrual hygiene products for personal use will be exempt from state sales and use taxes as outlined in Articles 1 and 2 of Chapter 23, Title 40, Code of Alabama 1975. The bill also includes definitions for these products to clarify what is covered under the exemption.

Additionally, the Alabama Department of Revenue is tasked with adopting rules and developing necessary tax forms, directions, and worksheets to implement the provisions of this act. The bill is set to take effect on October 1, 2024. There are no deletions from current law mentioned in the text, indicating that this bill introduces new exemptions without removing existing legal language.