---
type: "Bill"
title: "Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids."
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2024rs"
identifier: "HB 51"
citation: "Alabama HB 51 (2024rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Margie Wilcox"]
version_count: 7
action_count: 30
vote_count: 8
first_action: "2024-01-12T05:00:00+00:00"
last_action: "2024-05-16T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/462cbdef-8ffe-4f32-affc-c0d1b5032b0a"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "1a9663cbbe21b07281919837e5f7630d9157ffe347115ec56a4d1093a672909d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 51 (2024rs) — Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.

Taxation & Revenue

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB51-int.pdf)
2. **Act 2024-400** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1548621.AI1.pdf)
3. **Amendment NWB5J8T-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/NWB5J8T-1.pdf)
4. **Amendment TVMX591-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/TVMX591-1.pdf)
5. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB51-eng.pdf)
6. **Ways and Means Education Amendment D5FDNNN-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/D5FDNNN-1.pdf)
7. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB51-enr.pdf)

## Votes

- Roll of the H for Vote 159 on HB51 (2024 Regular Session) — **95–3** (pass) · lower
- Roll of the H for Vote 158 on HB51 (2024 Regular Session) — **35–48** (fail) · lower
- Roll of the S for Vote 1190 on HB51 (2024 Regular Session) — **34–0** (pass) · upper
- Roll of the H for Vote 156 on HB51 (2024 Regular Session) — **67–17** (pass) · lower
- Roll of the H for Vote 155 on HB51 (2024 Regular Session) — **100–0** (pass) · lower
- Roll of the S for Vote 1192 on HB51 (2024 Regular Session) — **34–0** (pass) · upper
- Roll of the H for Vote 160 on HB51 (2024 Regular Session) — **102–0** (pass) · lower
- Roll of the S for Vote 1191 on HB51 (2024 Regular Session) — **34–0** (pass) · upper

## Sponsors

- Margie Wilcox — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-12T05:00:00+00:00** Filed `filing`
- **2024-05-16T04:00:00+00:00** Enacted `became-law`
- **2024-05-09T04:00:00+00:00** Enrolled
- **2024-05-09T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2024-05-09T04:00:00+00:00** Signature Requested
- **2024-05-09T04:00:00+00:00** Ready to Enroll
- **2024-05-09T04:00:00+00:00** Ready to Enroll
- **2024-05-08T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1192 `passage`
- **2024-05-08T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 1191
- **2024-05-08T04:00:00+00:00** Finance and Taxation Education 1st Amendment Offered (Finance and Taxation Education) `amendment-introduction`
- **2024-05-08T04:00:00+00:00** Third Reading in Second House
- **2024-05-02T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
- **2024-05-01T04:00:00+00:00** Reported Out of Committee Second House
- **2024-05-01T04:00:00+00:00** Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
- **2024-03-06T05:00:00+00:00** Pending Committee Action in Second House (Finance and Taxation Education)
- **2024-03-06T05:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation Education `reading-1, referral-committee`
- **2024-02-29T05:00:00+00:00** Engrossed
- **2024-02-29T05:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 160 `passage`
- **2024-02-29T05:00:00+00:00** Motion to Adopt - Adopted Roll Call 159
- **2024-02-29T05:00:00+00:00** Wilcox motion to Table - Lost Roll Call 158
- **2024-02-29T05:00:00+00:00** Wilcox motion to Table - Adopted Roll Call 156
- **2024-02-29T05:00:00+00:00** W&ME Reported Substitute Offered (Ways and Means Education) `amendment-introduction`
- **2024-02-29T05:00:00+00:00** Third Reading in House of Origin
- **2024-02-28T05:00:00+00:00** Committee Engrossed Substitute Adopted (Ways and Means Education)
- **2024-02-28T05:00:00+00:00** Committee Amendment Adopted (Ways and Means Education)
- **2024-02-28T05:00:00+00:00** Read for the Second Time and placed on the Calendar (Ways and Means Education)
- **2024-02-28T05:00:00+00:00** Reported Out of Committee House of Origin
- **2024-02-06T05:00:00+00:00** Pending Committee Action in House of Origin (Ways and Means Education)
- **2024-02-06T05:00:00+00:00** Read for the first time and referred to the House Committee on Ways and Means Education `reading-1, referral-committee`
- **2024-05-15T20:18:00+00:00** Enacted as 2024-400 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/462cbdef-8ffe-4f32-affc-c0d1b5032b0a`. Confidence: reported (aggregated from official Alabama legislature records).