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Bill > HR8394


US HR8394

US HR8394
Improving Diaper Affordability Act of 2020


summary

Introduced
09/24/2020
In Committee
09/24/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to treat diapers as qualified medical expenses; and to prohibit States and local governments to impose a tax on the retail sale of diapers. This bill includes diapers as deductible medical expenses and allows payments for diapers from certain tax-preferred spending and reimbursement accounts. The bill prohibits state or local governments from imposing a sales tax on the retail purchase of diapers.

AI Summary

This bill aims to improve the affordability of diapers in two key ways. First, it includes diapers as deductible medical expenses, allowing payments for diapers to be made from certain tax-preferred spending and reimbursement accounts, such as Health Savings Accounts (HSAs), Archer Medical Savings Accounts (Archer MSAs), and Health Flexible Spending Arrangements (Health FSAs). Second, the bill prohibits state or local governments from imposing a sales tax on the retail purchase of diapers. This is intended to help low-income families, who often spend a significant portion of their income on diapers and struggle to provide the diapers their children need.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. (on 09/24/2020)

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