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House removes state sales tax on baby supplies; floor amendment adds diaper coverage for seniors and people with incontinence
Summary
HB 152 passed after a floor amendment that explicitly included diapers for any individual unable to control bladder function (including seniors); sponsors and members discussed fiscal impact and effective date for retailer preparation.
The Alabama House passed HB 152 with a floor amendment broadening the bill's exemptions. Representative Jane Rafferty presented the bill to remove the state portion of sales tax on baby supplies including baby formula, maternity clothing and menstrual-hygiene products. Chair and members acknowledged prior versions and fiscal estimates. Representative Shavers offered a friendly floor amendment to include diapers for any individual who cannot control bladder function; the sponsor accepted the amendment.
Floor debate included concern about the scope of exemptions (maternity clothing vs. clinical needs) and fiscal impact. Representative Garrett cited a fiscal estimate provided on the floor: the amendment would add approximately $2.5 million to a previous $10 million estimate, creating an estimated $13 million state revenue impact. The sponsor told members the effective date would give retailers time to update point-of-sale systems; the bill as amended takes effect Sept. 1, 2025.
Supporters argued the measure reduces costs for families and people who need diapers medically; some members urged restraint on expanding exemptions generally because of potential revenue loss for core services. The House adopted the bill as amended and recorded final passage.
Why it matters: The removal of the state sales tax portion on baby supplies and the added diaper provision affects the cost burden for families, seniors and people with incontinence. Floor debate emphasized fiscal trade-offs and timing for retailer system updates.
Implementation: The bill includes an effective date (Sept. 1, 2025) to allow retailers time to implement changes; sponsors said they had discussed the change with manufacturers and retailer representatives during committee work.
