Alabama Senate debates tax exemption for baby, feminine products

On Tuesday, the Alabama State Senate debated legislation that would exempt baby formula, diapers, and other select baby products as well as feminine hygiene products from sales and use taxes. SB62 is sponsored by State Sen. Arthur Orr (R-Decatur).

“Under existing law, there are a variety of exemptions and exclusions applicable to state sales and use tax. This bill would exempt the purchase of certain baby supplies, baby formula, maternity clothing, and menstrual hygiene products for personal use from sales and use tax,” the bill states.

“This is a good idea,” said State Senator Rodger Smitherman (D-Birmingham). “I think you are trying to do some good.”

“I thought this had already been done, especially the baby formula,” Orr said.

Orr, who chairs the powerful Senate Finance and Taxation Education Committee, explained that he was at a legislative conference and saw where states had exempted these products from sales taxes. Alabama had not so Orr decided to bring this as a bill.

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Smitherman spent considerable time filibustering Tuesday’s calendar over bills he disagreed with including the divisive concepts bill and the literacy act which requires third graders to read at a third-grade levels or they are held back to repeat third grade. He also expressed concerns that Republican bills move more quickly than bills sponsored by Democrats.

“I thank you for your bill,” Smitherman said, “A young lady downstairs had the bill, Rolanda (State Representative Rolanda Hollis (D-Birmingham); but couldn’t move it.”

“It concerns me that we have bills that are good bills,” but they don’t get considered Smitherman said.

Orr said that he was unaware of Hollis’s bill years earlier.

“It is about $8 million to the ETF (education trust fund) and $2 million on the general fund,” Orr said of the cost of the bill.

Sen. Garlan Gudger (R-Cullman) had introduced a bipartisan amendment to the bill in committee that kept the sales and use taxes imposed by local governments on the baby products. That amendment was adopted in committee despite Orr’s reluctance.

“I understand the amendment,” Orr said, offering to carry over the bill due to Smitherman’s filibuster.

“I want it to stay,” Smitherman said. “I don’t want it to go.”

“We can carry it over and deal with it another day,” Orr offered.

“This had nothing to do with this bill,” Smitherman said. “This is a good bill to be discussing – how we are helping people.”

“To me this was a moral issue,” Orr said. “I understand when people have differences. The locals can do what the locals do.”

Smitherman went on a rant about the divisive concepts bill – which he referred to as a critical race theory bill. “There ain’t nothing right about it.”

RELATED: Alabama House advances legal gaming, education lottery, statewide vote

Smitherman said that when SB62 is voted on he will vote for it.

“My vote is yes, yes, on top of yes for this right here,” Smitherman said. “They need help with it and I am going to tell you something else that relates to this so the body can get ready for it. I guess it may have a chance to get through depending on what happens with this and where we are with this mic and how the session goes.” “I am working on a bill right now to make sure the most efficient way that we get these women prenatal care for these babies and things that are coming.”

“We are in the top five in the nation for mortality deaths of babies and for women as well we are in the top group because we don’t do enough for prenatal care. We don’t provide funds in our general fund for that. Now we talking about a lottery coming up. I ain’t heard nobody one time talking about funding money to increase prenatal care so the women don’t die and the babies don’t die.”

Smitherman voiced his support for the Gudger amendment.

“Our cities are struggling,” said Smitherman. “They got limited resources as it is and then we are telling them that we are going to take away more of your resources; but you still have got to provide services for your people. So this is a good bill in that regard and in the regard that don’t hinder them.”

In 2010 when Democrats last controlled the Alabama Senate, Smitherman was the Pro Tempore of the Senate.

“When we were in charge there was a unwritten rule that we followed: That for every dime that you gave a person a break on you found the competing revenue. We did that,” Smitherman said. “Not one time up until 2010 that I was in here that we ever passed a cut over here and we couldn’t show you that it made up over here.”

“We passed the rolling reserve which I think has helped balance things out,” Orr said. “Not until two years ago did I start feeling comfortable.” “I was a little concerned on the grocery tax and still a little concerned on that. These lower amounts such as the bill before us – $8 million and $2 million it is something manageable if we can give money back to the people. If that was $80 million or something I would start getting a little squeamish on that.”

Senate President Pro Tem Reed (R-Jasper) said, “We have begun to move forward on several topics that we have on our agenda; but at this point I think there are other things that members want to be doing; so I am going to make a motion that we stand adjourned until 2:30 tomorrow, February 21.”

Presumably when the Senate returns on Wednesday that will take up the special order calendar that they did not get through with on Tuesday including this bill – SB62.

Among the items exempted from state sales taxes include: baby bottles, baby formula, baby wipes, breast milk pumping products, breast pumps, diapers, maternity clothing, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.

This tax cut would affect thousands of families across the state of Alabama and the cut in sales taxes on feminine hygiene products would affect an estimated over two million Alabama women and girls.

The Senate met for two hours on Tuesday with Sen. Smitherman using most of that time to express a range of his concerns.

The Senate also passed resolutions, including one honoring the late Senator Jack Biddle (R-Gardendale) who passed away on Sunday.

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