The 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 such as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups. The exemption applies only to the state portion of sales and use taxes and does not automatically extend to county or municipal taxes unless a local governing body adopts a resolution or ordinance to that effect.

The bill also provides definitions for the items that are to be exempted, ensuring clarity on what qualifies for the tax exemption. The Alabama Department of Revenue is tasked with adopting rules and developing necessary tax forms, directions, and worksheets to implement the intent of the act. The act is set to become effective on October 1, 2024. The bill has passed through the legislative process, with a unanimous vote in its favor, indicating broad support for the tax exemptions it introduces.