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AlabamaHB3152025 Regular SessionHouseWALLET

Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends

Sponsored By: Joe Lovvorn (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

Families get inflation-adjusted tax-free shopping limits

Starting in 2026, Alabama adjusts price limits for qualifying clothing, computers, school supplies, and books during sales tax holidays. Base limits are $100 per clothing item and $750 per computer, software item, or school computer supply purchase. For noncommercial purchases, base limits are $50 per school supply item and $30 per book. The Department of Revenue uses the Consumer Price Index for All Urban Consumers change from December 2006 to December 2024, rounding to the nearest dollar. Every five years afterward, it adjusts these limits using the previous five years’ price change.

Inflation-adjusted tax-free limits for storm supplies

Starting in 2026, Alabama adjusts price limits for qualifying emergency supplies during its severe-weather sales tax holiday. Base limits are $60 per listed preparedness item and $1,000 per qualifying portable generator or power-cord item. Covered supplies include eligible batteries, flashlights, weather radios, protective coverings, and non-electric first aid kits. The Department of Revenue uses the Consumer Price Index for All Urban Consumers change from December 2006 to December 2024, rounding to the nearest dollar. Every five years afterward, it adjusts these limits using the previous five years’ price change.

Earlier deadlines for local tax-free shopping

Effective October 1, 2025, counties and cities must adopt local holiday tax breaks 90 days ahead, instead of 30. The July deadline is 90 days before July’s third full weekend; February’s is before February’s last full weekend. Local exemptions run from Friday at 12:01 a.m. through midnight Sunday on the respective holiday weekends. Local governments cannot offer these exemptions outside the designated holiday periods. Shoppers receive local sales and use tax savings only where local officials adopt the exemption.

Sponsors & Cosponsors

Sponsor

  • Joe Lovvorn

    Republican • House

Cosponsors

  • Barbara Drummond

    Democratic • House

  • Chris Pringle

    Republican • House

  • Ginny Shaver

    Republican • House

  • Jamie Kiel

    Republican • House

  • Jeff Sorrells

    Republican • House

  • Jeremy Gray

    Democratic • House

  • Kerry (Bubba) Underwood

    Republican • House

  • Marcus Paramore

    Republican • House

  • Matt Woods

    Republican • Senate

  • Member 100519

    Affiliation unavailable

  • Mike Shaw

    Republican • House

  • Parker Moore

    Republican • House

  • Paul W. Lee

    Republican • House

  • Phillip Pettus

    Republican • House

  • Rex Reynolds

    Republican • House

  • Rhett Marques

    Republican • House

  • Ron Bolton

    Republican • House

  • Steve Clouse

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 349 • No: 0

Senate vote • 5/1/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 913

Yes: 33 • No: 0

Senate vote • 4/15/2025

Third Reading in Second House

Yes: 29 • No: 0

House vote • 3/4/2025

Third Reading in House of Origin

Yes: 102 • No: 0

House vote • 3/4/2025

Motion to Add Cosponsor - Adopted Roll Call 320

Yes: 85 • No: 0

House vote • 3/4/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 319

Yes: 100 • No: 0

Actions Timeline

  1. Enacted

    5/14/2025House

  2. Signature Requested

    5/6/2025Senate

  3. Delivered to Governor

    5/6/2025House

  4. Motion to Read a Third Time and Pass - Adopted Roll Call 913

    5/1/2025Senate

  5. Ready to Enroll

    5/1/2025House

  6. Enrolled

    5/1/2025House

  7. Third Reading in Second House

    4/15/2025Senate

  8. Carried Over to the Call of the Chair

    4/15/2025Senate

  9. Read for the Second Time and placed on the Calendar

    4/3/2025Senate

  10. Reported Out of Committee Second House

    4/2/2025Senate

  11. Third Reading in House of Origin

    3/4/2025House

  12. Motion to Read a Third Time and Pass - Adopted Roll Call 319

    3/4/2025House

  13. Motion to Add Cosponsor - Adopted Roll Call 320

    3/4/2025House

  14. Read for the first time and referred to the Senate Committee on Finance and Taxation Education

    3/4/2025Senate

  15. Pending Committee Action in Second House

    3/4/2025Senate

  16. Read for the Second Time and placed on the Calendar

    2/27/2025House

  17. Reported Out of Committee House of Origin

    2/26/2025House

  18. Read for the first time and referred to the House Committee on Ways and Means Education

    2/20/2025House

  19. Pending Committee Action in House of Origin

    2/20/2025House

Bill Text

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