,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #dijb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #cj1 #bjba,mrs4 
,watson ,coleman 7= h]self1 ,ms4        
,de,lauro1 ,ms4 ,lee ( ,cali=nia1 &     
,mrs4 ,c>olyn ,b4 ,maloney ( ,new ,york7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means1 & 9  
addition to ! ,committee on ! ,judici>y1
 = a p]iod to be subsequ5tly det]m9$ by 
! ,speak]1 9 ea* case = consid]ation (  
su* provisions z fall )9 ! jurisdiction 
( ! committee conc]n$  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 treat diap]s z qualifi$ m$ical exp5ses2
 & to prohibit ,/ates & local gov]nm5ts 
to impose a tax on ! retail sale (      
diap]s4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,improv+ ,diap] ,af=dability
 ,act ( #bjba4  #b4 ,f9d+s ,congress    
f9ds ! foll[+3 7#a7 ,"o 9 #c families ) 
infants & toddl]s /ruggles to provide ! 
diap]s _! *ildr5 ne$4  7#b7 ,l[-income  
families ) infants sp5d #ad p]c5t ( _!  
income on diap]s alone1 :i* is r\ghly   

#icf p] *ild1 p] ye>4  7#c7 ,l[-income  
families sp5d twice z mu* on diap]s = _!
 *ildr51 comp>$ to families :o h ! means
 to buy diap]s 9 bulk at a l[] price4   
7#d7 ,m ?an #e million *ildr5 "u !      
typical potty tra9+ age ( #c-ye>s-old   
live 9 l[-income families4  7#e7 ,diap] 
ne$ affects n only ! heal? & well-be+ ( 
! *ild b x c affect ! economic security 
( ! entire family4  7#f7 ,ov] half (    
families 9 diap] ne$ :o rely on *ild c>e
 9 ord] to g to "w or s*ool1 miss$ "w or
 s*ool 9 ! prec$+ mon? because !y did n 
h ! diap]s !y ne$$ to put _! *ild 9 *ild
 c>e4  7#g7 ,no ,/ate or ,f$]al *ild    
safety-net program allocates doll>s     
specifically = ! pur*ase ( diap]s4  7#h7
 ,s9ce ! />t ( ! ,,covid-#ai p&emic1    
diap] banks ar\nd ! c\ntry h exp]i5c$   
d\ble1 triple1 or great] increase 9 dem&
 = diap]s due to ! p&emic & economic    
%utd[n4  #c4 ,inclusion ( diap]s z      
qualifi$ m$ical exp5ses  7a7 ,heal?     
sav+s acc\nts ,section #bbc7;d77#b7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by add+ at ! end ( subp>agraph 7,a7 !   
foll[+3 ,not)/&+ ! fir/ s5t5ce1 am\nts  
paid = diap]s %all be treat$ z paid =   
m$ical c>e44  7b7 ,ar*] ,m,s,as ,section
 #bbj7;d77#b77;,a7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+3 ,not)/&+ !   
fir/ s5t5ce1 am\nts paid = diap]s %all  
be treat$ z paid = m$ical c>e44  7c7    
,heal? flexible sp5d+ arrangem5ts &     
heal? reimbursem5t arrangem5ts ,section 
#ajf ( su* ,code is am5d$ by add+ at !  
end ! foll[+ new subsection3  7f7       
,reimbursem5ts = diap]s ,= purposes (   
?is section & section #aje1 exp5ses     
incurr$ = diap]s %all be treat$ z       
incurr$ = m$ical c>e4  4  7d7 ,dep5d5t  
c>e assi/ance & dep5d5t c>e flexible    
sp5d+ arrangem5ts ,section #abi7;e77#a7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+3 ,su* t]m %all include exp5ses   
incurr$ = diap]s44  7e7 ,limit$ purpose 
flexible sp5d+ arrangem5ts &            
reimbursem5t arrangem5ts ,section       
#bbc7;c77#a77;,b7 ( su* ,code is am5d$  
by /rik+ & at ! end ( clause 7ii71 by   

/rik+ ! p]iod at ! end ( clause 7iii7 & 
ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new clause3  7iv7 cov]age "u a flexible 
sp5d+ arrangem5t1 or heal? reimbursem5t 
arrangem5t1 t pays or reimburses =      
cov]age describ$ 9 clause 7ii7 7o!r ?an 
long-t]m c>e s]vices &1 9 ! case ( a    
flexible sp5d+ arrangem5t1 o!r ?an ?r\gh
 insurance74 ,cov]age %all n fail to be 
treat$ z cov]age describ$ 9 ! prec$+    
s5t5ce solely by reason ( pay+ or       
reimburs+ exp5ses incurr$ = diap]s4  4  
7f7 ,effective dates  7#a7 ,di/ributions
 f heal? sav+s acc\nts ,! am5dm5ts made 
by subsections 7a7 & 7b7 %all apply to  
am\nts paid aft] ,decemb] #ca1 #bjbj4   
7#b7 ,reimbursem5ts ,! am5dm5t made by  
subsections 7c7 & 7d7 %all apply to     
exp5ses incurr$ aft] ,decemb] #ca1      
#bjbj4  7#c7 ,limit$ purpose ,,hsa &    
,,hra ,! am5dm5ts made by subsection 7e7
 %all apply to mon?s beg9n+ aft]        
,decemb] #ca1 #bjbj4  #d4 ,prohibition (
 retail sales taxes ,a ,/ate1 or unit ( 
local gov]nm5t ( a ,/ate1 may n impose a

 sales tax on ! retail pur*ase ( diap]s4