The Alabama Senate on Tuesday unanimously passed House Bill 152, legislation that exempts baby and menstrual hygiene products from the state’s portion of sales and use taxes beginning September 1, 2025.
Sponsored by State Rep. Neil Rafferty (D-Birmingham), and carried in the Senate by State Sen. Arthur Orr (R-Decatur), the bill received broad bipartisan support and previously passed the House by a unanimous vote in March.
It provides a three-year exemption on items such as diapers, baby wipes, baby formula, breast pumps and accessories, maternity clothing, and menstrual products including tampons, pads, and menstrual cups.
The exemption applies only to the 4% state sales and use tax. Local governments may choose to adopt similar exemptions by passing a local ordinance or resolution.
RELATED: Alabama Senators advance tax exemption on baby, female products (2024)
The measure is part of an ongoing effort by lawmakers to reduce the cost of essential household goods. In recent years, the Legislature has advanced tax relief measures including the phased reduction of the state’s grocery tax.
The bill passed the Senate last year, but died in the final days of the legislative session in the House.
Under the law, the Alabama Department of Revenue is directed to adopt rules and issue any necessary forms to implement the tax exemption. The measure is set to expire on August 31, 2028, unless extended by future legislation.
HB152 now heads to Governor Kay Ivey’s desk for final approval.
Today is day 28 of the legislative session. There are two legislative days remaining.
Grace Heim is a state and political reporter for Yellowhammer News. You can follow her on X @graceeheim or email her at [email protected].
