SB43 Alabama 2022 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2022

Title

Sales and use tax on food, exemption established, income tax deduction, deduction based on federal income tax paid, limit established, const. amend.

Summary

SB43 would exempt food from state sales and use taxes and cap federal income tax deductions for individuals through constitutional amendments.

What This Bill Does

If enacted, the bill would remove the state sales and use tax on food starting January 1, 2023, while local food taxes would remain at their current rate. It would also limit how much federal income tax paid or accrued an individual can deduct to $4,000 for single, head of household, and married filing separately, and $8,000 for married filing jointly. The definition of 'food' would follow the SNAP program, with changes by general law if SNAP changes, and the amendments would require voter approval through a constitutional change.

Who It Affects

• Alabama residents and households who purchase food: they would pay no state sales tax on food beginning in 2023, though local sales tax on food would continue to be collected at the local rate.
• Alabama individual income taxpayers: those who pay federal income taxes and deduct them on state returns would be limited to a $4,000 (or $8,000 for MFJ) deduction cap, potentially reducing their federal tax deduction.

Key Provisions

• Defines 'FOOD' for this exemption to include items defined under the federal SNAP program (7 U.S.C. §2011 et seq.), with a general-law definition if SNAP changes.
• For taxable periods beginning January 1, 2023, gross receipts from the sale or use of food are exempt from state sales and use taxes; local governments continue to collect the local portion of the sales tax on food.
• Amends Amendment 225 to limit the federal income tax deduction: up to $4,000 for single, head of household, and married filing separately, and up to $8,000 for married filing jointly, in tax years after 2022.
• Proposes these constitutional amendments to be decided by voters in an election.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments