,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hcid  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bd1      
#bjbj,mrs4 ,watson ,coleman 7for        
herself1 ,ms4 ,de,lauro1 and ,ms4 ,lee  
of ,california7 introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means1 and in  
addition to the ,committee on the       
,judiciary1 for a period to be          
subsequently determined by the ,speaker1
 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 #aihf to treat diapers
 as qualified medical expenses2 and to  
prohibit ,states and local governments  
to impose a tax on the retail sale of   
diapers4  #a4 ,short title ,this ,act   
may be cited as the ,improving ,diaper  
,affordability ,act of #bjbj4  #b4      
,findings ,congress finds the following3
 7#a7 ,one in #c families with infants  
and toddlers struggles to provide the   

diapers their children need4  7#b7      
,low-income families with infants spend 
#ad percent of their income on diapers  
alone1 which is roughly #icf per child1 
per year4  7#c7 ,low-income families    
spend twice as much on diapers for their
 children1 compared to families who have
 the means to buy diapers in bulk at a  
lower price4  7#d7 ,more than #e million
 children under the typical potty       
training age of #c-years-old live in    
low-income families4  7#e7 ,diaper need 
affects not only the health and         
well-being of the child but it can      
affect the economic security of the     
entire family4  7#f7 ,over half of      
families in diaper need who rely on     
child care in order to go to work or    
school1 missed work or school in the    
preceding month because they did not    
have the diapers they needed to put     
their child in child care4  7#g7 ,no    
,state or ,federal child safety-net     
program allocates dollars specifically  
for the purchase of diapers4  7#h7      

,since the start of the ,,covid-#ai     
pandemic1 diaper banks around the       
country have experienced double1 triple1
 or greater increase in demand for      
diapers due to the pandemic and economic
 shutdown4  #c4 ,inclusion of diapers as
 qualified medical expenses  7a7 ,health
 savings accounts ,section #bbc7;d77#b7 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end of     
subparagraph 7,a7 the following3        
,notwithstanding the preceding sentence1
 amounts paid for diapers shall be      
treated as paid for medical care44  7b7 
,archer ,m,s,as ,section                
#bbj7;d77#b77;,a7 of such ,code is      
amended by adding at the end the        
following3 ,notwithstanding the         
preceding sentence1 amounts paid for    
diapers shall be treated as paid for    
medical care44  7c7 ,health flexible    
spending arrangements and health        
reimbursement arrangements ,section #ajf
 of such ,code is amended by adding at  
the end the following new subsection3   

7f7 ,reimbursements for diapers ,for    
purposes of this section and section    
#aje1 expenses incurred for diapers     
shall be treated as incurred for medical
 care4  4  7d7 ,dependent care          
assistance and dependent care flexible  
spending arrangements ,section          
#abi7;e77#a7 of such ,code is amended by
 adding at the end the following3 ,such 
term shall include expenses incurred for
 diapers44  7e7 ,limited purpose        
flexible spending arrangements and      
reimbursement arrangements ,section     
#bbc7;c77#a77;,b7 of such ,code is      
amended by striking and at the end of   
clause 7ii71 by striking the period at  
the end of clause 7iii7 and inserting 1 
and1 and by adding at the end the       
following new clause3  7iv7 coverage    
under a flexible spending arrangement1  
or health reimbursement arrangement1    
that pays or reimburses for coverage    
described in clause 7ii7 7other than    
long-term care services and1 in the case
 of a flexible spending arrangement1    

other than through insurance74 ,coverage
 shall not fail to be treated as        
coverage described in the preceding     
sentence solely by reason of paying or  
reimbursing expenses incurred for       
diapers4  4  7f7 ,effective dates  7#a7 
,distributions from health savings      
accounts ,the amendments made by        
subsections 7a7 and 7b7 shall apply to  
amounts paid after ,december #ca1 #bjai4
  7#b7 ,reimbursements ,the amendment   
made by subsection 7c7 and 7d7 shall    
apply to expenses incurred after        
,december #ca1 #bjai4  7#c7 ,limited    
purpose ,,hsa and ,,hra ,the amendments 
made by subsection 7e7 shall apply to   
months beginning after ,december #ca1   
#bjai4  #d4 ,prohibition of retail sales
 taxes ,a ,state1 or unit of local      
government of a ,state1 may not impose a
 sales tax on the retail purchase of    
diapers4