,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cabh  ,,in ,,the ,,house ,,of  
,,representatives  ,april #cj1          
#bjbe,mrs4 ,watson ,coleman 7for        
herself1 ,ms4 ,de,lauro1 ,ms4 ,norton1  
,ms4 ,tlaib1 ,mr4 ,davis of ,illinois1  
,mrs4 ,foushee1 ,mr4 ,jackson of        
,illinois1 ,mr4 ,johnson of ,georgia1   
,mr4 ,nadler1 ,mrs4 ,dingell1 ,mr4      
,carson1 ,mrs4 ,cherfilus-,mc,cormick1  
,mrs4 ,mc,clain ,delaney1 ,mr4          
,mc,garvey1 ,ms4 ,elfreth1 and ,mr4     
,mackenzie7 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 #bjbe4  #b4      
,findings ,congress finds the following3
 7#a7 ,diapers are an essential need for
 the health and hygiene of babies and   
toddlers4  7#b7 ,families without       
adequate access to diapers face a higher
 risk of poor health outcomes for their 
children1 including diaper rash1 severe 
dermatitis1 infections1 and             
hospitalization1 while also posing a    
significant risk to maternal mental     
health4  7#c7 ,families with diaper need
 lack a sufficient supply of diapers to 
keep a baby or toddler clean1 dry1 and  
healthy4  7#d7 #df percent of families  
with children age #d or below struggle  
to provide the diapers their children   
need2 this is an increase from #a in #c 
families expressing diaper need before  
the ,,covid-#ai pandemic4  7#e7         
,low-income families make up #b out of  
#c families with diaper need2 a         

disproportionate amount of these        
families are ,black or ,latino4  7#f7   
,annually1 families spend between #ide  
and #a1ejj on diapers for a child under 
age #d2 a low-income family of #d spends
 #b4f times more of their income on     
diaper costs compared to a family of #d 
making median income4  7#g7 ,diaper need
 affects not only the health and        
well-being of the child but it can      
affect the economic security of the     
entire family1 forcing families with    
diaper need to cut back on food         
purchases and personal savings4  7#h7   
#be 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 childcare1 and reported missing1 
on average1 #e4a workdays in the past   
#cj days2 this represents a loss of #bif
 per month for a parent earning the     
,federal minimum wage of #g4be per hour4
  7#i7 ,no permanent ,state or ,federal 
child safety-net program allocates      

dollars specifically for the purchase of
 diapers4  #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 first 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 first   
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  7h7          
,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      
health 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 #bjbd4
  7#b7 ,reimbursements ,the amendment   
made by subsections 7c7 and 7d7 shall   
apply to expenses incurred after        
,december #ca1 #bjbd4  7#c7 ,limited    
purpose ,,hsa and ,,hra ,the amendments 
made by subsection 7e7 shall apply to   
months beginning after ,december #ca1   
#bjbd4  #d4 ,prohibition of retail sales
 taxes ,a ,state1 or unit of local      
government of a ,state1 may not impose a
 sales and use tax on the retail        
purchase of diapers4