The bill introduced on January 29, 2026, aims to amend the Code of West Virginia by adding a new section, 11-15-9v, which provides an exemption from consumer sales taxation for specific hygiene and infant products. This new section defines "diapers" as disposable absorbent products for infants or individuals unable to control their bladder or bowel movements, and "infant products" to include items such as baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats.

The legislation seeks to alleviate the financial burden on families by exempting these essential products from sales tax, thereby promoting better access to necessary hygiene and infant care items. The bill emphasizes the importance of supporting families with young children and ensuring that essential products remain affordable.

Statutes affected:
Introduced Version: 11-15-9v