SPONSOR: Lewis (25)
This bill amends the definition of a "diaper bank" for the purposes of the contributions to diaper banks tax credit. The new definition includes a nonprofit entity in the state that:
(1) Collects, purchases, warehouses, and manages a community inventory of disposable diapers or other hygiene products;
(2) Regularly distributes a consistent and reliable supply of such products to certain entities, with the intention of reducing diaper need; and
(3) Is a member of a national network organization serving all 50 states focused on best serving infants, children, and incontinent adults.
This bill further exempts tax on the sales of all diapers, incontinence products, and feminine hygiene products, as defined in the bill.
This bill is similar to HB 351 (2023).
Statutes affected: