The bill mandates the Alabama Department of Human Resources to request a waiver from the USDA Food and Nutrition Service to exclude candy and soda from the definition of "eligible foods" for Supplemental Nutrition Assistance Program (SNAP) benefits. If the waiver is granted, the department will prohibit the purchase of candy and soda with SNAP benefits, and retailers will be given at least one month's notice before the prohibition takes effect. The Department of Revenue will coordinate the implementation of the waiver, providing guidance and technical assistance to retailers to ensure compliance.

Additionally, if the waiver request is denied, the commissioner is required to resubmit the request annually until approval is obtained. The bill also stipulates that retailers will not face penalties for accidental noncompliance with the waiver, unless they have more than three such incidents in a fiscal year. The act is set to take effect on October 1, 2026.