Child care product sales tax

AN ACT Relating to easing the financial burden on families by 1
removing sales and use tax on diapers and essential child care 2
products; adding a new section to chapter 82.08 RCW; adding a new 3
section to chapter 82.12 RCW; adding a new section to chapter 82.14 4
RCW; and creating new sections. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
NEW SECTION. Sec. 1. (1) The legislature finds that access to 7
essential child care supplies, including diapers, car seats, baby 8
clothing, and other necessary items, is critical for the health, 9
safety, and well-being of infants, young children, and vulnerable 10
adults. These supplies provide foundational support that promotes the 11
health, dignity, and comfort of individuals across their lifespan, 12
from infancy to elder care.13
(2) The legislature finds that financial hardship 14
disproportionately impacts families with infants and young children, 15
with data showing that one in two families struggle to afford 16
necessities like diapers. The high cost of these essentials can 17
create significant stress and hardship, especially for low-income and 18
single-parent households, who often have limited resources.19
(3) The legislature finds that infant care costs constitute 20
nearly 50 percent of the total income of single-parent households, 21
H-0130.1
HOUSE BILL 1307
State of Washington 69th Legislature 2025 Regular Session
By Representatives Caldier, McClintock, Graham, Connors, Manjarrez,
Barnard, Jacobsen, Dye, Schmidt, Eslick, Mendoza, Rude, Shavers,
Couture, Waters, Klicker, Griffey, Orcutt, Nance, and Barkis
Read first time 01/15/25. Referred to Committee on Finance.
p. 1 HB 1307
restricting these families' ability to afford other basic needs and 1
often leading to long-term financial strain. Additionally, families 2
who care for older adults or disabled individuals needing 3
incontinence products bear high and recurring costs for these 4
necessary items, further compounding their economic burden.5
(4) The legislature finds that diapers and other hygiene 6
essentials are not luxuries, but critical items that prevent medical 7
complications, maintain dignity, and support mental and physical 8
health. The inability to afford these supplies can lead to health 9
risks and emotional stress, impacting both family members who provide 10
care and the individuals who rely on these essentials for daily 11
living. 12
(5) The legislature finds that one in four parents have missed 13
work or school because they could not afford diapers. Similarly, 14
families who must choose between essential incontinence products for 15
adults and other critical needs may face diminished economic 16
stability, limited job opportunities, and increased stress, further 17
impacting the well-being of families. 18
(6) The legislature finds that exempting essential hygiene 19
products, including diapers for infants, young children, and adults, 20
from sales and use tax would provide significant financial relief to 21
struggling families. By lowering the cost of these essentials, the 22
legislature seeks to improve public health, reduce economic strain, 23
and support the dignity and quality of life for individuals across 24
all ages. 25
(7) Therefore, it is the intent of the legislature to exempt 26
certain essential products, including baby diapers, adult 27
incontinence supplies, car seats, baby clothing, and other necessary 28
items, from sales and use tax to reduce the financial burden on 29
families and caregivers. This exemption is intended to promote 30
equitable access to these essentials, support family stability, 31
enhance public health, and uphold the dignity and well-being of 32
infants, children, and adults in need of these products.33
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 34
RCW to read as follows: 35
(1) Beginning January 1, 2026, the tax levied by RCW 82.08.020 36
does not apply to sales of diapers and essential child care products.37
(2) The following definitions apply throughout this section 38
unless the context clearly requires otherwise. 39
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(a) "Diaper" means an absorbent garment worn by humans who are 1
incapable of, or have difficulty, controlling their bladder or bowel 2
movements. 3
(b) "Essential child care products" means products specifically 4
designed for the use by or care of infants and children under the age 5
of five, as indicated by label on the product or product packaging, 6
or other statement by the manufacturer of the product's intended use, 7
or is a product commonly recognized by consumers as being intended 8
for use by infants and children under the age of five, including:9
(i) Baby cribs, including baby playpens and baby play yards;10
(ii) Baby exercisers, jumpers, bouncer seats, and swings;11
(iii) Baby safety gates; 12
(iv) Baby monitors; 13
(v) Baby strollers; 14
(vi) Baby wipes; 15
(vii) Bicycle child carrier seats and trailers designed for 16
carrying young children, including adaptors and accessories for the 17
seats and trailers; 18
(viii) Breast pumps, bottle sterilizers, baby bottles and 19
nipples, pacifiers, and teething rings; 20
(ix) Car seats and booster seats; 21
(x) Changing tables and changing pads; 22
(xi) Child safety cabinet locks and latches and electrical socket 23
covers; and 24
(xii) Baby and toddler clothing and apparel size 5T and smaller 25
and shoes size 13T and smaller primarily intended for and marketed 26
for children under the age of five. 27
(3) The department must adopt rules necessary to implement this 28
section, including electronically publishing a publicly available 29
list of qualifying products. 30
NEW SECTION. Sec. 3. A new section is added to chapter 82.12 31
RCW to read as follows: 32
(1) Beginning January 1, 2026, this chapter does not apply to the 33
use of diapers and essential child care products. 34
(2) The definitions in section 2 of this act apply to this 35
section. 36
NEW SECTION. Sec. 4. A new section is added to chapter 82.14 37
RCW to read as follows: 38
p. 3 HB 1307
(1) Beginning January 1, 2026, the tax levied by RCW 82.14.030 1
does not apply to sales of diapers and essential child care products.2
(2) The definitions in section 2 of this act apply to this 3
section. 4
NEW SECTION. Sec. 5. RCW 82.32.805 and 82.32.808 do not apply 5
to this act.6
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