Legislation proposed for Alabama's 2026 legislative session aims to exclude optics equipment from sales tax.
Alabama House Bill 15 Aims to Exempt Optical Aids from State Sales Tax
Alabama's House of Representatives has prefiled a new bill, House Bill 15 (HB15), for the 2026 legislative session. The bill, which is nearly identical to House Bill 176 (HB176) from 2025, aims to exempt optical aids such as eyeglasses and contact lenses from state sales tax.
In 2025, HB176 passed the Alabama House but failed to become law after not passing the Senate. HB15, if passed, would help people of all ages in Alabama, according to Representative Shirey.
The bill defines optical aids as including eyeglasses, contact lenses, and other instruments or devices that aid or correct human vision. Under HB15, optical aids would be exempted from state sales tax, but not necessarily from county or municipal sales tax. This is because HB15 allows counties or municipalities to tax these products if they choose.
As of August 2025, HB15 is prefiled for consideration in the 2026 session but has not yet been passed or enacted. The bill has been referred to the House Ways and Means Education Committee ahead of next year's legislative session.
State Representative Mark Shirey, R-Mobile, has prefiled a new version of the bill for the 2026 Legislative Session. Representative Shirey has previously argued that taxing optical aids disadvantages providers, retailers, and patients by imposing unexpected costs. He also stated that vision insurance does not cover taxes on optical aids.
Alabama is one of only six states that tax eyeglasses and contact lenses, with some other states taxing them at a lower rate. While some states completely exempt such products from their sales tax, Alabama continues to levy sales tax on optical aids without exceptions.
If HB15 is passed, it would mark a significant step towards reducing the financial burden on Alabama residents who require optical aids. The bill's progress will be closely watched in the upcoming legislative session.
[1] Information sourced from the Alabama Legislature's website.
- The passage of House Bill 15 (HB15) in Alabama could potentially improve the health and wellness of its residents, particularly those with medical-conditions related to eye-health, by offering exemptions from state sales tax on optical aids such as eyeglasses and contact lenses.
- As the Alabama House of Representatives considers House Bill 15 (HB15) during the 2026 legislative session, the bill aims to promote the advancement of science in the field of medical-conditions by alleviating financial burdens on residents requiring optical aids, thereby enhancing their overall quality of life.
