H.R.3128 - Improving Diaper Affordability Act of 2025 (119th Congress)
Summary
H.R.3128, the Improving Diaper Affordability Act of 2025, aims to amend the Internal Revenue Code of 1986 to classify diapers as qualified medical expenses. It also seeks to prohibit state and local governments from imposing sales taxes on diapers. The bill addresses the financial strain on families, particularly low-income households, due to the high cost of diapers.
Expected Effects
The bill's passage would allow families to use Health Savings Accounts (HSAs), Archer MSAs, and Flexible Spending Arrangements (FSAs) to pay for diapers. It would also prevent state and local governments from taxing diaper sales, effectively reducing the cost of diapers for consumers.
Potential Benefits
- Reduces financial burden on families, especially low-income households.
- Improves access to essential hygiene products for babies and toddlers.
- Potentially improves maternal mental health by alleviating financial stress related to diaper need.
- May reduce instances of parents missing work due to lack of diapers for childcare.
- Could lead to better health outcomes for children by ensuring they have an adequate supply of diapers.
Potential Disadvantages
- Potential reduction in state and local government tax revenue due to the prohibition of sales taxes on diapers.
- Increased complexity in tax administration and compliance for individuals and businesses.
- Possible inflationary effects if demand for diapers increases significantly without a corresponding increase in supply.
- The cost of diapers may still be a significant burden for some families, even with tax benefits and the removal of sales tax.
- May disproportionately benefit higher-income families who are more likely to have HSAs and FSAs.
Constitutional Alignment
The bill's provisions regarding federal tax policy fall under Congress's power to lay and collect taxes, duties, imposts, and excises as outlined in Article I, Section 8, Clause 1 of the Constitution. The prohibition on state and local sales taxes on diapers may be viewed under the scope of the Commerce Clause (Article I, Section 8, Clause 3), which grants Congress the power to regulate commerce among the several states, although this is a more debatable interpretation as it limits state taxing authority.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).