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 of the Code of Alabama 1975. The bill also provides definitions for these items to clarify what is included in the exemption.

Additionally, the bill grants the Alabama Department of Revenue the authority to adopt rules and develop necessary tax forms, directions, and worksheets to implement the provisions of the act. The act 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 altering existing statutes.