AL HB236

Exempts purchases of baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, diapers, maternity clothing, and menstrual hygiene products from the state portion of Alabama sales and use taxes.

Local governments may independently adopt exemptions for these items through resolution or ordinance; state exemption does not automatically apply to county or municipal taxes.

Defines covered products including baby bottles, baby formula, baby wipes, breast milk pumping products, breast pumps, diapers, maternity clothing, and menstrual hygiene products (tampons, pads, sanitary napkins, panty liners, sponges, and menstrual cups).

Directs the Alabama Department of Revenue to adopt rules and develop tax forms, directions, and worksheets to implement the exemption.

Becomes effective October 1, 2024; passed by House with 102 votes in favor and zero votes against.