# Alabama HB315: Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends

Alabama HB315, Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends, is a 2025 Regular Session House bill sponsored by Joe Lovvorn (Republican); status enacted, last action 2025-05-14 (Enacted); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB315-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB315
- State: Alabama
- Session: 2025 Regular Session
- Title: Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends
- Status: enacted
- Chamber: House
- Introduced: 2025-02-20
- Last action: 2025-05-14, Enacted
- Sponsor: Joe Lovvorn (Republican)
- Cosponsors: 18
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 5 (349 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Families get inflation-adjusted tax-free shopping limits: benefit, low. 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…
- Inflation-adjusted tax-free limits for storm supplies: benefit, low. 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, w…
- Earlier deadlines for local tax-free shopping: cost, low. 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 o…

## Sponsors and cosponsors

- Sponsor: Joe Lovvorn (Republican), House
- Cosponsor: Barbara Drummond (Democratic), House
- Cosponsor: Chris Pringle (Republican), House
- Cosponsor: Ginny Shaver (Republican), House
- Cosponsor: Jamie Kiel (Republican), House
- Cosponsor: Jeff Sorrells (Republican), House
- Cosponsor: Jeremy Gray (Democratic), House
- Cosponsor: Kerry (Bubba) Underwood (Republican), House
- Cosponsor: Marcus Paramore (Republican), House
- Cosponsor: Matt Woods (Republican), Senate
- Cosponsor: Member 100519
- Cosponsor: Mike Shaw (Republican), House
- Cosponsor: Parker Moore (Republican), House
- Cosponsor: Paul W. Lee (Republican), House
- Cosponsor: Phillip Pettus (Republican), House
- Cosponsor: Rex Reynolds (Republican), House
- Cosponsor: Rhett Marques (Republican), House
- Cosponsor: Ron Bolton (Republican), House
- Cosponsor: Steve Clouse (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-01 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 913 | pass | 33 | 0 |   |
| 2025-04-15 | Senate | Third Reading in Second House | pass | 29 | 0 |   |
| 2025-03-04 | House | Third Reading in House of Origin | pass | 102 | 0 |   |
| 2025-03-04 | House | Motion to Add Cosponsor - Adopted Roll Call 320 | pass | 85 | 0 |   |
| 2025-03-04 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 319 | pass | 100 | 0 |   |

## Actions (19)

- 2025-05-14: Enacted (House)
- 2025-05-06: Signature Requested (Senate)
- 2025-05-06: Delivered to Governor (House)
- 2025-05-01: Motion to Read a Third Time and Pass - Adopted Roll Call 913 (Senate)
- 2025-05-01: Ready to Enroll (House)
- 2025-05-01: Enrolled (House)
- 2025-04-15: Third Reading in Second House (Senate)
- 2025-04-15: Carried Over to the Call of the Chair (Senate)
- 2025-04-03: Read for the Second Time and placed on the Calendar (Senate)
- 2025-04-02: Reported Out of Committee Second House (Senate)
- 2025-03-04: Third Reading in House of Origin (House)
- 2025-03-04: Motion to Read a Third Time and Pass - Adopted Roll Call 319 (House)
- 2025-03-04: Motion to Add Cosponsor - Adopted Roll Call 320 (House)
- 2025-03-04: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate)
- 2025-03-04: Pending Committee Action in Second House (Senate)
- 2025-02-27: Read for the Second Time and placed on the Calendar (House)
- 2025-02-26: Reported Out of Committee House of Origin (House)
- 2025-02-20: Read for the first time and referred to the House Committee on Ways and Means Education (House)
- 2025-02-20: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB315-int.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB315-enr.pdf)

## Related bills

- HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted)
- SB331: Barbour County, compensation of the judge of probate further provided for (enacted)
- SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted)
- HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted)
- HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted)
- HB349: Russell County; sheriff, salary further provided (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB315-int.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB315-enr.pdf)

## Related
- [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs)
- [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs)
- [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs)
- [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs)
- [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs)
- [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs)
- [Alabama bills](https://policyrisk.com/states/alabama/bills)
- [Alabama state hub](https://policyrisk.com/states/alabama)
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Source: PRIA, https://policyrisk.com/state-bill/AL-HB315-2025rs (as of 2026-10-16).
