Bill > HB1307

This bill aims to ease the financial burden on families by removing sales and use tax on diapers and essential child care products, starting January 1, 2026. The legislation is motivated by findings that many families struggle to afford necessary items like diapers, with one in two families facing difficulties purchasing these essentials. The bill defines "diapers" as absorbent garments for those unable to control bodily functions and "essential child care products" as a broad range of items specifically designed for infants and children under five, including car seats, strollers, baby clothing, safety gates, breast pumps, and other childcare-related items. The exemption covers sales tax (RCW 82.08), use tax (RCW 82.12), and local sales and use taxes (RCW 82.14), effectively reducing the cost of these critical products. The legislature emphasizes that these items are not luxuries but necessary for health, safety, and dignity, noting that the high cost of such products can create significant stress for low-income and single-parent households. By removing sales tax on these items, the bill seeks to provide financial relief, support family stability, and improve public health by making essential childcare products more affordable for families.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1307&Year=2025&Initiative=false