AL HB307

Proposes a constitutional amendment to repeal all provisions allowing individual taxpayers to deduct federal income taxes from state income tax, including specifically Amendment 225 (Section 211.04).

Exempts sales of food and over-the-counter drugs from state sales tax effective September 1, 2017, with food defined according to federal Supplemental Nutrition Assistance Program standards (7 U.S.C. §2011 et seq.).

Allows local governments to continue collecting sales taxes on food and over-the-counter drugs at the same local rate applied to other retail sales.

Defines over-the-counter drugs as products sold without prescription containing required drug labeling under 21 C.F.R. §201.66, explicitly excluding grooming and hygiene products like soaps, shampoo, toothpaste, and sunscreen.

Directs election officials to place the amendment on the next statewide primary, general, or special election ballot with specified ballot language and Yes/No voting options.