This bill proposes a state sales and use tax exemption for specific items related to baby care, maternity, and menstrual hygiene. The exempted items include baby formula, baby bottles, baby wipes, breast milk pumping equipment, diapers, maternity clothing, and menstrual hygiene products for personal use. These exemptions would apply to the state sales and use taxes levied under Articles 1 and 2 of Chapter 23, Title 40, Code of Alabama 1975. The bill provides definitions for each of the exempted items, such as baby bottles, baby formula, baby wipes, breast milk pumping products, breast pumps, diapers, maternity clothing, and menstrual hygiene products, which include tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, both disposable and washable.

The Alabama Department of Revenue is tasked with adopting rules and developing tax forms, directions, and worksheets as necessary to implement the intent of this act. The act is set to become effective on October 1, 2024. The bill has been read three times and was passed with an amendment on February 29, 2024, with 26 yeas, 0 nays, and 0 abstains.