,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cabh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #cj1 #bjbe,mrs4
 ,watson ,coleman 7= h]self1 ,ms4       
,de,lauro1 ,ms4 ,norton1 ,ms4 ,tlaib1   
,mr4 ,davis ( ,ill9ois1 ,mrs4 ,f\%ee1   
,mr4 ,jackson ( ,ill9ois1 ,mr4 ,johnson 
( ,georgia1 ,mr4 ,nadl]1 ,mrs4 ,d+ell1  
,mr4 ,c>son1 ,mrs4 ,*]filus-,mc,cormick1
 ,mrs4 ,mc,clain ,delaney1 ,mr4         
,mc,garvey1 ,ms4 ,elfre?1 & ,mr4        
,mack5zie7 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 ( #bjbe4  #b4  

,f9d+s ,congress f9ds ! foll[+3 7#a7    
,diap]s are an ess5tial ne$ = ! heal? & 
hygi5e ( babies & toddl]s4  7#b7        
,families )\t adequate access to diap]s 
face a high] risk ( poor heal? outcomes 
= _! *ildr51 includ+ diap] ra%1 sev]e   
d]matitis1 infections1 &                
hospitalization1 :ile also pos+ a       
significant risk to mat]nal m5tal heal?4
  7#c7 ,families ) diap] ne$ lack a     
suffici5t supply ( diap]s to keep a baby
 or toddl] clean1 dry1 & heal?y4  7#d7  
#df p]c5t ( families ) *ildr5 age #d or 
bel[ /ruggle to provide ! diap]s _!     
*ildr5 ne$2 ?is is an increase f #a 9 #c
 families express+ diap] ne$ be=e !     
,,covid-#ai p&emic4  7#e7 ,l[-income    
families make up #b out ( #c families ) 
diap] ne$2 a disproportionate am\nt ( ^!
 families are ,black or ,lat9o4  7#f7   
,annually1 families sp5d betwe5 #ide &  
#a1ejj on diap]s = a *ild "u age #d2 a  
l[-income family ( #d sp5ds #b4f times m
 ( _! income on diap] co/s comp>$ to a  
family ( #d mak+ m$ian income4  7#g7    

,diap] ne$ affects n only ! heal? &     
well-be+ ( ! *ild b x c affect !        
economic security ( ! entire family1 =c+
 families ) diap] ne$ to cut back on    
food pur*ases & p]sonal sav+s4  7#h7 #be
 p]c5t ( p>5ts & c>egiv]s ) diap] ne$   
report$ hav+ to miss "w or s*ool because
 !y did n h en\gh diap]s to drop _! *ild
 (f at *ildc>e1 & report$ miss+1 on     
av]age1 #e4a workdays 9 ! pa/ #cj days2 
?is repres5ts a loss ( #bif p] mon? = a 
p>5t e>n+ ! ,f$]al m9imum wage ( #g4be  
p] h\r4  7#i7 ,no p]man5t ,/ate or      
,f$]al *ild safety-net program allocates
 doll>s specifically = ! pur*ase (      
diap]s4  #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  7h7       
,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 & heal?      
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 #bjbd4   
7#b7 ,reimbursem5ts ,! am5dm5t made by  
subsections 7c7 & 7d7 %all apply to     
exp5ses incurr$ aft] ,decemb] #ca1      
#bjbd4  7#c7 ,limit$ purpose ,,hsa &    
,,hra ,! am5dm5ts made by subsection 7e7
 %all apply to mon?s beg9n+ aft]        
,decemb] #ca1 #bjbd4  #d4 ,prohibition (
 retail sales taxes ,a ,/ate1 or unit ( 
local gov]nm5t ( a ,/ate1 may n impose a
 sales & use tax on ! retail pur*ase (  
diap]s4