Bill > HB4972

This bill amends Michigan's General Sales Tax Act to add a new sales tax exemption for children's diapers. The bill defines "children's diapers" as diapers specifically marketed to be worn by children, and "diaper" as an absorbent garment worn by humans who have difficulty controlling their bladder or bowel movements. By creating this exemption, the bill ensures that parents and caregivers will not have to pay sales tax when purchasing diapers for children, which can help reduce the financial burden of child-related expenses. The tax exemption will take effect 90 days after the bill is signed into law. This legislation is part of a series of ongoing efforts to provide tax relief for essential personal care items, similar to previous exemptions for feminine hygiene products, and reflects an understanding that diapers are a necessary expense for families with young children.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4972