This bill proposes the creation of a sales and use tax exemption for specific items related to breastfeeding, including breast pumps, breast pump collection and storage supplies, and breast pump kits. The new legal language defines key terms such as "breast pump," "breast pump collection and storage supplies," and "breast pump kit," detailing what items are included and excluded under these definitions. The bill specifies that the gross receipts from the sale of these items will be exempt from the gross receipts tax and the compensating use tax, thereby reducing the financial burden on consumers purchasing these essential breastfeeding supplies.

Additionally, the bill outlines that the exemption applies to various components associated with breast pumps, including travel bags and repair parts, as long as they meet certain criteria. The effective date for this exemption is set for the first day of the calendar quarter following the act's approval. This legislation aims to support breastfeeding by making necessary equipment and supplies more accessible and affordable for new mothers.