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 use tax under chapter 82.12 RCW, with the same definition applying.

The bill also clarifies that certain existing provisions in RCW 82.32.805 and 82.32.808 do not apply to this act, ensuring that the new exemptions are distinct from other tax regulations. The effective date for this legislation is set for January 1, 2026.