HJR243 Alabama 2023 Session

Summary

Primary Sponsor

Democrat

Session

Regular Session 2023

Title

ESTABLISHING THE JOINT STUDY COMMISSION ON GROCERY TAXATION.

Summary

This measure creates a Joint Study Commission on Grocery Taxation to study the potential elimination of Alabama's grocery sales and use tax and its effects.

What This Bill Does

It establishes the Joint Study Commission on Grocery Taxation to study the proposed elimination of the grocery tax and evaluate its impact on household spending, the Education Trust Fund, local government revenue, food charities, and hunger. The commission will have defined members from both chambers, meet at least annually, and receive quarterly revenue updates from the Department of Revenue, with a final report due by November 1, 2026 after which the commission is dissolved.

Who It Affects

• Alabama residents who buy groceries, especially low-income households and those near the federal poverty level or near the state's median income, since the study focuses on how a grocery tax elimination would affect their spending.
• State and local government budgets, school and education funding, local revenue sources, nonprofit food organizations, and businesses in the grocery industry (e.g., Alabama Grocers Association and NFIB), since changes in grocery tax revenue could affect funding and operations.

Key Provisions

• Establishes the Joint Study Commission on Grocery Taxation to study elimination of the grocery sales and use tax and its impacts.
• Defines the study scope to include effects on household expenditures (with focus on poverty and median income levels), the Education Trust Fund, local government revenue, community food banks and hunger.
• Specifies members and appointing authorities from both legislative chambers, the lieutenant governor, the secretary of state, and representatives from nonprofit, grocer, and business groups; designees must reflect statewide diversity.
• Co-chairs will be the primary sponsor of Senate Bill 257 and the primary House sponsor; appointments to be made within 30 days of the act's effective date.
• Initial commission meeting to be held by December 1, 2023, with at least one meeting per year thereafter; the commission assigns study tasks and reports.
• Department of Revenue must provide quarterly reports to commission members on grocery tax revenue and may supply additional information upon request.
• Legislative members receive compensation, per diem, and travel expenses for meetings; non-legislative members serve without pay but may be reimbursed for necessary expenses.
• The commission must annually report to the Lieutenant Governor and the Speaker of the House, including meeting minutes and any interim recommendations; final findings and any proposed legislation are due by November 1, 2026, after which the commission is dissolved.
• The commission must provide notices of meetings, member names, final and interim reports to the Secretary of State.

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

Subjects

Groceries, HJR to establish Legislative Commission on Grocery Taxation.