# Alabama HB386: Sales and use tax on food, state rate reduced, counties and municipalities authorized to reduce

Alabama HB386, Sales and use tax on food, state rate reduced, counties and municipalities authorized to reduce, is a 2025 Regular Session House bill sponsored by Danny Garrett (Republican); status enacted, last action 2025-05-12 (Enacted); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB386-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB386
- State: Alabama
- Session: 2025 Regular Session
- Title: Sales and use tax on food, state rate reduced, counties and municipalities authorized to reduce
- Status: enacted
- Chamber: House
- Introduced: 2025-03-05
- Last action: 2025-05-12, Enacted
- Sponsor: Danny Garrett (Republican)
- Cosponsors: 48
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 8 (606 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower food taxes for Alabama households: benefit, low. Beginning September 1, 2025, Alabama's state sales and use tax on qualifying food drops from 3% to 2%. That saves households $1 in state tax for every $100 in taxable food purchases. Counties and cities can also lower their local food taxes, but no local cut is required. Local governments must adop…

## Sponsors and cosponsors

- Sponsor: Danny Garrett (Republican), House
- Cosponsor: Alan Baker (Republican), House
- Cosponsor: Allen Treadaway (Republican), House
- Cosponsor: Arnold Mooney (Republican), House
- Cosponsor: Ben Harrison (Republican), House
- Cosponsor: Bill Lamb (Republican), House
- Cosponsor: Brett Easterbrook (Republican), House
- Cosponsor: Bryan Brinyark (Republican), House
- Cosponsor: Chad Robertson (Republican), House
- Cosponsor: Chris Sells (Republican), House
- Cosponsor: Craig Lipscomb (Republican), House
- Cosponsor: David Standridge (Republican), House
- Cosponsor: Donna Givens (Republican), House
- Cosponsor: Ernie Yarbrough (Republican), House
- Cosponsor: Frances Holk-Jones (Republican), House
- Cosponsor: Ivan Smith (Republican), House
- Cosponsor: James Lomax (Republican), House
- Cosponsor: Jamie Kiel (Republican), House
- Cosponsor: Jeana Ross (Republican), House
- Cosponsor: Jeff Sorrells (Republican), House
- Cosponsor: Jennifer Fidler (Republican), House
- Cosponsor: Jerry Starnes (Republican), House
- Cosponsor: Jim Carns (Republican), House
- Cosponsor: Joe Lovvorn (Republican), House
- Cosponsor: Kenneth Paschal (Republican), House
- Cosponsor: Kerry (Bubba) Underwood (Republican), House
- Cosponsor: Leigh Hulsey (Republican), House
- Cosponsor: Mack Butler (Republican), House
- Cosponsor: Margie Wilcox (Republican), House
- Cosponsor: Mark Gidley (Republican), House
- Cosponsor: Mark Shirey (Republican), House
- Cosponsor: Matt Woods (Republican), Senate
- Cosponsor: Matthew Hammett (Republican), House
- Cosponsor: Mike Kirkland (Republican), House
- Cosponsor: Mike Shaw (Republican), House
- Cosponsor: Nathaniel Ledbetter (Republican), House
- Cosponsor: Parker Moore (Republican), House
- Cosponsor: Phillip Pettus (Republican), House
- Cosponsor: Phillip Rigsby (Republican), House
- Cosponsor: Reed Ingram (Republican), House
- Cosponsor: Rhett Marques (Republican), House
- Cosponsor: Rick Rehm (Republican), House
- Cosponsor: Ritchie Whorton (Republican), House
- Cosponsor: Scott Stadthagen (Republican), House
- Cosponsor: Steve Hurst (Republican), House
- Cosponsor: Susan DuBose (Republican), House
- Cosponsor: Tracy Estes (Republican), House
- Cosponsor: Troy Stubbs (Republican), House
- Cosponsor: William Brock Colvin (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-06 | House | Garrett Concur In and Adopt - Adopted Roll Call 1193 | pass | 102 | 0 |   |
| 2025-05-06 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 976 | pass | 34 | 0 |   |
| 2025-05-06 | Senate | Orr motion to Adopt - Adopted Roll Call 975 | pass | 34 | 0 |   |
| 2025-05-06 | Senate | Jones motion to Adopt - Adopted Roll Call 974 | pass | 34 | 0 |   |
| 2025-03-18 | House | Motion to Add Cosponsor - Adopted Roll Call 412 | pass | 96 | 0 |   |
| 2025-03-18 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 411 | pass | 103 | 0 |   |
| 2025-03-18 | House | Motion to Adopt - Adopted Roll Call 410 | pass | 103 | 0 |   |
| 2025-03-18 | House | Third Reading in House of Origin | pass | 100 | 0 | 2 |

## Actions (28)

- 2025-05-12: Enacted (House)
- 2025-05-06: Finance and Taxation Education 1st Substitute Offered (Senate)
- 2025-05-06: Carried Over to the Call of the Chair (Senate)
- 2025-05-06: Finance and Taxation Education 1st Substitute Offered (Senate)
- 2025-05-06: Jones motion to Adopt - Adopted Roll Call 974 (Senate)
- 2025-05-06: Orr 1st Amendment Offered (Senate)
- 2025-05-06: Orr motion to Adopt - Adopted Roll Call 975 (Senate)
- 2025-05-06: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 976 (Senate)
- 2025-05-06: Garrett Concur In and Adopt - Adopted Roll Call 1193 (House)
- 2025-05-06: Ready to Enroll (House)
- 2025-05-06: Enrolled (House)
- 2025-05-06: Signature Requested (Senate)
- 2025-05-01: Read for the Second Time and placed on the Calendar (Senate)
- 2025-04-30: Finance and Taxation Education 1st Substitute (Senate)
- 2025-04-30: Reported Out of Committee Second House (Senate)
- 2025-04-24: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate)
- 2025-04-24: Pending Committee Action in Second House (Senate)
- 2025-03-18: Third Reading in House of Origin (House)
- 2025-03-18: Ways and Means Education Engrossed Substitute Offered (House)
- 2025-03-18: Motion to Adopt - Adopted Roll Call 410 (House)
- 2025-03-18: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 411 (House)
- 2025-03-18: Motion to Add Cosponsor - Adopted Roll Call 412 (House)
- 2025-03-18: Engrossed (House)
- 2025-03-06: Ways and Means Education 1st Amendment (House)
- 2025-03-06: Reported Out of Committee House of Origin (House)
- 2025-03-06: Read for the Second Time and placed on the Calendar (House)
- 2025-03-05: Read for the first time and referred to the House Committee on Ways and Means Education (House)
- 2025-03-05: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB386-int.pdf)
- Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB386-eng.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB386-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/HB386-int.pdf)
- [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB386-eng.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB386-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-HB386-2025rs (as of 2026-10-16).
