HJR243 Summary

• Establishes a Joint Study Commission on Grocery Taxation to study the proposed elimination of sales and use tax on food items and evaluate impacts on household expenditures, state budget, political subdivisions, food banks, and hunger/malnutrition.

• Commission membership includes legislative leaders from both chambers, primary sponsors of related bills, representatives appointed by the Lieutenant Governor and Speaker, and representatives from nonprofit organizations, Alabama Grocers Association, and National Federation of Independent Business.

• Co-chairs (primary sponsors of Senate Bill 257 and this resolution) shall call the initial meeting by December 1, 2023, with the commission meeting at least annually thereafter.

• Department of Revenue must provide quarterly reports on grocery sales tax revenue collection and other requested information to commission members.

• Commission shall submit final report with findings, conclusions, and legislative recommendations by November 1, 2026, then dissolve; annual reports with meeting minutes shall be submitted to state leadership.