DIAPER BANK TAX CREDIT
Current law authorizes a tax credit for contributions made to diaper banks. This act adds the definition of "national diaper bank" to require such entities to be a member of a national network organization serving all fifty states through which certification demonstrates nonprofit best practices, data-driven program design, and equitable distribution.
The tax credit sunsets on December 31, 2024. This act extends the sunset until December 31, 2031. (Section 135.621)
HYGIENE PRODUCTS SALES TAX RATE
Current law imposes a statutory sales tax rate of 4% on diapers, feminine hygiene products, and incontinence products. This act reduces the state sales tax rate on such products to 1%. (Section 144.022)
This act is substantially similar to HB 2187 (2024).
JOSH NORBERG
Statutes affected: