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WA HB1318

WA HB1318
Providing a sales and use tax exemption for children's diapers.


summary

Introduced
01/15/2025
In Committee
01/15/2025
Crossed Over
Passed
Dead
03/12/2026

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT Relating to providing a sales and use tax exemption for 2 children's diapers; adding a new section to chapter 82.08 RCW; adding 3 a new section to chapter 82.12 RCW; creating a new section; and 4 providing an effective date. 5

AI Summary

This bill provides a sales and use tax exemption for children's diapers in Washington state, specifically defining "diapers" as absorbent garments worn by children who cannot fully control their bladder or bowel movements, including both reusable and disposable types. The bill adds two new sections to existing state tax law (chapters 82.08 and 82.12 RCW) to eliminate sales tax and use tax on diaper purchases, making these essential childcare items more affordable for families. The tax exemption will take effect on January 1, 2026, and the bill includes a provision that waives certain standard legislative reporting requirements about the fiscal impact of tax exemptions. By removing sales and use taxes on diapers, the bill aims to reduce the financial burden on parents and caregivers who need to purchase these necessary items for infants and toddlers.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

By resolution, reintroduced and retained in present status. (on 01/12/2026)

bill text


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