This bill establishes permanent sales and use tax exemptions for the purchase of adult and baby diapers in Washington State. It introduces a new performance statement that outlines the legislature's intent to provide tax relief for families, categorizing the tax preference as beneficial for certain individuals and businesses. The bill specifies that the exemptions are intended to lessen the tax burden on Washington families and does not require a tax preference review by the joint legislative audit and review committee, although the exemptions must be included in the tax exemption report published by the Department of Revenue.

The bill adds new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), stating that the sales tax does not apply to the sale of diapers and that the use tax does not apply to the use of diapers. It defines "diaper" as an absorbent incontinence product, whether washable or disposable, worn by individuals who cannot control bladder or bowel movements. Additionally, the bill clarifies that certain existing RCW provisions do not apply to this act and sets an effective date for the exemptions to begin on October 1, 2026.