AL HB478

Proposes a constitutional amendment to repeal all provisions allowing individual taxpayers to deduct federal income taxes from state income tax, including specifically Amendment 225 of the Alabama Constitution.

Exempts sales of food and over-the-counter drugs from state sales tax effective September 1, 2016, with food defined by the federal Supplemental Nutrition Assistance Program standards.

Allows local governments to continue collecting local sales taxes on food and over-the-counter drugs at the existing local tax rate.

Defines over-the-counter drugs as non-prescription medications with proper drug labeling but excludes grooming and hygiene products such as soaps, shampoo, toothpaste, and sun screen.

Requires the amendment to be submitted to voters at the next statewide primary, general, or special election, with election officials assigning a ballot number and setting forth the amendment's description.