No official summary available for this bill.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3128 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 3128
To amend the Internal Revenue Code of 1986 to treat diapers as
qualified medical expenses; and to prohibit States and local
governments to impose a tax on the retail sale of diapers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 30, 2025
Mrs. Watson Coleman (for herself, Ms. DeLauro, Ms. Norton, Ms. Tlaib,
Mr. Davis of Illinois, Mrs. Foushee, Mr. Jackson of Illinois, Mr.
Johnson of Georgia, Mr. Nadler, Mrs. Dingell, Mr. Carson, Mrs.
Cherfilus-McCormick, Mrs. McClain Delaney, Mr. McGarvey, Ms. Elfreth,
and Mr. Mackenzie) introduced the following bill; which was referred to
the Committee on Ways and Means, and in addition to the Committee on
the Judiciary, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to treat diapers as
qualified medical expenses; and to prohibit States and local
governments to impose a tax on the retail sale of diapers.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Improving Diaper Affordability Act
of 2025''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) Diapers are an essential need for the health and
hygiene of babies and toddlers.
(2) Families without adequate access to diapers face a
higher risk of poor health outcomes for their children,
including diaper rash, severe dermatitis, infections, and
hospitalization, while also posing a significant risk to
maternal mental health.
(3) Families with diaper need lack a sufficient supply of
diapers to keep a baby or toddler clean, dry, and healthy.
(4) 46 percent of families with children age 4 or below
struggle to provide the diapers their children need; this is an
increase from 1 in 3 families expressing diaper need before the
COVID-19 pandemic.
(5) Low-income families make up 2 out of 3 families with
diaper need; a disproportionate amount of these families are
Black or Latino.
(6) Annually, families spend between $945 and $1,500 on
diapers for a child under age 4; a low-income family of 4
spends 2.6 times more of their income on diaper costs compared
to a family of 4 making median income.
(7) Diaper need affects not only the health and well-being
of the child but it can affect the economic security of the
entire family, forcing families with diaper need to cut back on
food purchases and personal savings.
(8) 25 percent of parents and caregivers with diaper need
reported having to miss work or school because they did not
have enough diapers to drop their child off at childcare, and
reported missing, on average, 5.1 workdays in the past 30 days;
this represents a loss of $296 per month for a parent earning
the Federal minimum wage of $7.25 per hour.
(9) No permanent State or Federal child safety-net program
allocates dollars specifically for the purchase of diapers.
SEC. 3. INCLUSION OF DIAPERS AS QUALIFIED MEDICAL EXPENSES.
(a) Health Savings Accounts.--Section 223(d)(2) of the Internal
Revenue Code of 1986 is amended by adding at the end of subparagraph
(A) the following: ``Notwithstanding the first sentence, amounts paid
for diapers shall be treated as paid for medical care.''.
(b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by
adding at the end the following: ``Notwithstanding the first sentence,
amounts paid for diapers shall be treated as paid for medical care.''.
(c) Health Flexible Spending Arrangements and Health Reimbursement
Arrangements.--Section 106 of such Code is amended by adding at the end
the following new subsection:
``(h) Reimbursements for Diapers.--For purposes of this section and
section 105, expenses incurred for diapers shall be treated as incurred
for medical care.''.
(d) Dependent Care Assistance and Dependent Care Flexible Spending
Arrangements.--Section 129(e)(1) of such Code is amended by adding at
the end the following: ``Such term shall include expenses incurred for
diapers.''.
(e) Limited Purpose Flexible Spending Arrangements and Health
Reimbursement Arrangements.--Section 223(c)(1)(B) of such Code is
amended by striking ``and'' at the end of clause (ii), by striking the
period at the end of clause (iii) and inserting ``, and'', and by
adding at the end the following new clause:
``(iv) coverage under a flexible spending
arrangement, or health reimbursement
arrangement, that pays or reimburses for
coverage described in clause (ii) (other than
long-term care services and, in the case of a
flexible spending arrangement, other than
through insurance). Coverage shall not fail to
be treated as coverage described in the
preceding sentence solely by reason of paying
or reimbursing expenses incurred for
diapers.''.
(f) Effective Dates.--
(1) Distributions from health savings accounts.--The
amendments made by subsections (a) and (b) shall apply to
amounts paid after December 31, 2024.
(2) Reimbursements.--The amendment made by subsections (c)
and (d) shall apply to expenses incurred after December 31,
2024.
(3) Limited purpose hsa and hra.--The amendments made by
subsection (e) shall apply to months beginning after December
31, 2024.
SEC. 4. PROHIBITION OF RETAIL SALES TAXES.
A State, or unit of local government of a State, may not impose a
sales and use tax on the retail purchase of diapers.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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