This bill adds new sections to Washington tax law to exempt diapers from sales and use taxes. Section 1 adds a new provision to chapter 82.08 RCW (referencing RCW 82.08.020) stating the sales tax there does not apply to sales of diapers, and Section 2 adds a new provision to chapter 82.12 RCW stating that that chapter’s use tax does not apply to the use of diapers. The bill defines "diaper" as an absorbent garment, reusable or disposable, marketed to be worn by children (including infants or toddlers) who are incapable of or have difficulty controlling their bladder or bowel movements; that definition is applied to the new section added to chapter 82.12 RCW. The act is effective January 1, 2026; the bill was read for the first time January 15, 2025, and referred to the Committee on Finance. Legally, this is a statutory change creating new law by adding tax-exemption sections to existing chapters (an exemption to sales and use taxes for diapers). Section 3 provides that RCW 82.32.805 and RCW 82.32.808 do not apply to this act, but the text or import of those cited RCWs is not provided here, so the effect of that nonapplication cannot be determined from the extracted facts. The bill text included here does not specify implementation details, administrative procedures, enforcement mechanisms, or fiscal impacts.

If enacted and taking effect January 1, 2026, the law would mean buyers of diapers as defined (reusable or disposable garments marketed for infants or toddlers who cannot control bladder or bowel movements) would not pay Washington state sales or use tax on those items, and sellers would no longer be required to collect and remit those taxes on diaper sales. That will likely lower out‑of‑pocket costs for families with young children and change tax collection responsibilities for retailers; it also likely reduces state and local sales and use tax revenues, although the bill text provided does not include fiscal estimates. The bill carves this exemption out of chapters 82.08 and 82.12 RCW and explicitly says two other statutes (RCW 82.32.805 and 82.32.808) do not apply to it, but the extracted facts do not show what those statutes say, so the practical effect of that exclusion is unclear. The text provided contains no implementation details, enforcement rules, or estimated budget impacts.