,,ii  #aagth ,,congress  #b;d ,session  
,s4 #cffj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #af1 
#bjbb,ms4 ,ernst 7for herself1 ,mr4     
,casey1 ,mr4 ,cramer1 and ,ms4          
,duckworth7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to make diapers an allowable  
expense for purposes of health flexible 
spending arrangements and health savings
 accounts4  #a4 ,short title ,this ,act 
may be cited as the ,diaper ,inclusion  
in ,accounts for ,parental ,expense     
,reduction ,act or the ,,diaper ,act4   
#b4 ,inclusion of diapers as qualified  
medical expenses  7a7 ,h,s,as ,section  
#bbc7;d77#b7 of the ,internal ,revenue  
,code of #aihf is amended-- 7#a7 in     
subparagraph 7,a71 by striking products 
in the second sentence and inserting    
products and diapers1 and  7#b7 by      
adding at the end the following3  7,e7  
,diaper ,for purposes of this paragraph1

 the term diaper means a disposable     
absorbent garment for infants to be used
 for the purposes of maintaining the    
health of the infant by ensuring excreta
 is collected4  4  7b7 ,f,s,as ,section 
#ajf7;f7 of the ,internal ,revenue ,code
 of #aihf is amended-- 7#a7 by striking 
shall be treated and inserting and      
diapers 7as defined in section          
#bbc7;d77#b77;,e77 shall be treated1 and
  7#b7 by inserting and diapers in the  
heading after products4  7c7 ,effective 
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4