This bill establishes a sales and use tax exemption for children's diapers in the state of Washington. It introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), specifying that the sales tax does not apply to the sale of diapers, defined as absorbent garments for children who cannot control their bladder or bowel movements. Additionally, the use of diapers is exempt from the provisions of chapter 82.12 RCW, ensuring that both sales and usage of these essential items are free from taxation.

The bill also clarifies that certain existing regulations, specifically RCW 82.32.805 and 82.32.808, do not apply to this act, reinforcing the tax exemption. The effective date for this legislation is set for January 1, 2026, allowing time for implementation and public awareness of the new tax exemption.