The bill proposes a state sales and use tax exemption for specific baby supplies, baby formula, maternity clothing, and menstrual hygiene products, effective from September 1, 2025, to August 31, 2028. The exemption applies only to the state portion of sales and use taxes, as outlined in Articles 1 and 2 of Chapter 23, Title 40, Code of Alabama 1975. Local governments may also adopt similar exemptions for these items, but only if approved by a resolution or ordinance from the local governing body. The bill includes detailed definitions for the items eligible for the exemption, such as baby bottles, baby wipes, breast pumps, diapers, maternity clothing, and menstrual hygiene products.

Additionally, the Alabama Department of Revenue is tasked with adopting rules and developing necessary tax forms and guidelines to implement the provisions of this act. The bill is set to take effect on September 1, 2025, and includes the insertion of the term "Enrolled" at the beginning of the text, as well as the date of Senate passage, which is marked as May 6, 2025. There are no deletions from current law mentioned in the bill.