The bill proposes a state sales and use tax exemption for specific baby supplies, baby formula, maternity clothing, and menstrual hygiene products. The gross receipts from the sale of items such as baby formula, baby bottles, baby wipes, breast pumps, diapers, maternity clothing, and menstrual hygiene products for personal use will be exempt from the state portion of sales and use taxes as outlined in Articles 1 and 2 of Chapter 23, Title 40, Code of Alabama 1975. However, this exemption will not apply to county or municipal sales or use taxes unless a local governing body adopts a resolution or ordinance to approve it.

Additionally, the bill includes definitions for various terms related to the exempted items, such as "baby bottle," "baby formula," "diaper," and "menstrual hygiene product." The Alabama Department of Revenue is tasked with adopting rules and developing necessary tax forms to implement the provisions of this act, which is set to take effect on October 1, 2024. There are no deletions from current law mentioned in the text of the bill.