House Bill 1307 creates new state sales and use tax exemptions by adding new sections to chapters 82.08, 82.12, and 82.14 RCW so that, beginning January 1, 2026, the taxes levied by RCW 82.08.020 and RCW 82.14.030 and the application of chapter 82.12 do not apply to sales or use of diapers and specified essential child care products. The bill defines "diaper" and lists examples of "essential child care products" (including items such as cribs, strollers, car seats, baby wipes, bottles and nipples, breast pumps, clothing sized 5T and smaller, and various safety and feeding accessories). It also states that RCW 82.32.805 and 82.32.808 do not apply to this act. The bill requires "the department" to adopt rules implementing the new 82.08 RCW section and to electronically publish a publicly available list of qualifying products, but the extracted text does not identify which agency is meant by "the department" and gives no deadline for those rules. The document does not include the content or effect of RCW 82.32.805 or 82.32.808, any administrative enforcement details, or fiscal estimates. The bill was read for the first time on January 15, 2025, and referred to the House Committee on Finance.

If enacted, starting January 1, 2026 purchases of diapers and a long list of baby and toddler items (from car seats and cribs to wipes and bottles) would no longer be subject to Washington state retail sales and use taxes, which would lower the out-of-pocket cost for families with infants and young children, low-income and single-parent households, and caregivers of adults or disabled people who use diapers. The state tax agency named only as “the department” must write rules and publish an online list of which products qualify, so consumers and sellers will rely on that list to know what is tax‑exempt. The bill does not identify which agency is “the department,” does not set a deadline for those rules, and includes a provision saying two existing RCW sections (82.32.805 and 82.32.808) do not apply to the act; because the bill gives no fiscal estimates or administrative timelines in the provided text, the likely size of state revenue loss, the speed of implementation, and some administrative details remain unclear.