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, and local governments may adopt similar exemptions through their own resolutions or ordinances. The bill outlines definitions for various items eligible for the exemption, including 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 to implement the provisions of this act. The bill is set to take effect on September 1, 2025, and includes no deletions from current law. The new legal language inserted into the bill includes the definitions of the exempt items and the stipulation regarding local government authority to adopt exemptions.