Bill > HB4971

This bill amends Michigan's Use Tax Act to add a new tax exemption for children's diapers, which are defined as diapers specifically marketed to be worn by children. The bill defines a diaper as an absorbent garment worn by humans who are unable to control their bladder or bowel movements. By adding this provision to section 4 of the existing Use Tax Act, the legislation will ensure that sales of children's diapers are exempt from use tax in Michigan. This exemption is part of a broader list of tax-exempt items in the law, which includes various goods and services such as agricultural equipment, certain medical devices, and items sold to nonprofit organizations. The bill will take effect 90 days after its enactment, providing a clear timeline for implementation. By exempting children's diapers from use tax, the bill aims to reduce the financial burden on families with young children by making these essential hygiene products more affordable.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4971