Bill > A302

Introduced Session

This bill exempts select baby products from the "Sales and Use Tax Act." Currently, the purchases of certain baby items such as cribs; child restraint systems; nursing bottles, nipples, and funnels; and strollers are subject to the sales and use tax. The bill would exempt these items from the tax to help reduce the costs of caring for an infant child. The bill defines a "child restraint system" as any device that is designed to protect, hold, or restrain an infant while riding in a motor vehicle to prevent or minimize injury and conforms with federal motor vehicle safety standards. The bill also defines a "crib" as a bed or containment designed to accommodate an infant and a "stroller" as a non-motorized, wheeled vehicle designed to push or otherwise transport an infant including, but not limited to, a carriage, folding-type umbrella stroller, or full-size stroller.

AI Summary

Committee Categories

Paul Kanitra (R)*,  Greg McGuckin (R)*,  Alex Sauickie (R)*,  Al Barlas (R),  Vicky Flynn (R),  Verlina Reynolds-Jackson (D),  Gerry Scharfenberger (R), 

Introduced, Referred to Assembly Children, Families and Food Security Committee (on 01/13/2026)

Official Document