This bill proposes a state sales and use tax exemption for purchases of specific baby supplies, baby formula, maternity clothing, and menstrual hygiene products in Alabama. The exempted items from state sales and use taxes include baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, diapers, maternity clothing, and menstrual hygiene products for personal use. The bill provides definitions for each of these items, such as baby bottles being defined as bottles fitted with a nipple for giving milk to a young child, and menstrual hygiene products including items like tampons, menstrual pads, and menstrual cups.

The Alabama Department of Revenue is tasked with adopting rules and developing tax forms, directions, and worksheets as necessary to implement the intent of this act. The bill is set to become effective on October 1, 2024. The bill has passed through the Senate with 26 yeas, 0 nays, and 0 abstains, indicating unanimous support for the measure. No insertions or deletions from current law are specified in the provided text.