WeVote
Log In

Bill

Bill

SB 1151

Sales and Use Tax Law: exemptions: infant formula.

2025-2026 Regular Session Introduced by Sabrina Cervantes

California bill exempts infant formula from sales tax to reduce family costs and improve child nutrition access across all income levels.

From committee: Do pass. (Ayes 11. Noes 0.) (July 1).
#salesandusetaxlaw #exemptions #infantformula
0
WeVote Research Nonpartisan
Bill Summary · SB 1151

Legislative bill overview

SB 1151 proposes to exempt infant formula from California's sales and use tax. The bill would remove the current tax burden on purchases of infant formula, making it more affordable for families with infants.

Why is this important

Infant formula is an essential, non-discretionary expense for families with babies, and tax exemption could meaningfully reduce costs for lower-income households already struggling with inflation and childcare expenses. The measure addresses food security and child nutrition as public health priorities while potentially reducing the financial strain on working families.

Potential points of contention

  • Revenue impact: Removing sales tax on infant formula creates a fiscal cost to the state budget that must be addressed through other revenue sources or spending cuts
  • Equity questions: Critics may argue that a blanket exemption benefits all income levels equally rather than targeting relief to low-income families most in need
  • Tax code consistency: The exemption creates a distinction from other food items; opponents may question why infant formula receives different treatment than other essential goods, while proponents counter it's uniquely critical and non-substitutable

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.