The bill creates a permanent sales and use tax exemption for diapers by adding new sections to chapter 82.08 RCW (exempting diaper sales from the tax levied in RCW 82.08.020) and to chapter 82.12 RCW (exempting the use of diapers). It defines "diaper" as an absorbent incontinence product, washable or disposable, worn by a person of any age or sex who cannot control bladder or bowel movements. The exemptions take effect October 1, 2026. Legally, this is a tax preference change: it establishes a new exemption from existing sales and use taxes and includes a tax preference performance statement saying the exemption is for evaluation purposes only, does not create a private right of action, and should be included in the Department of Revenue’s tax exemption report under RCW 43.06.400. The bill also specifies that the Joint Legislative Audit and Review Committee is not required to perform a tax preference review for these exemptions and states that RCW 82.32.805 and 82.32.808 are not applicable to this act. The act references RCW 82.32.808(2)(e) in categorizing the preference. The text provided does not include administrative details for claiming or verifying the exemption (such as seller reporting requirements), the full session law citation for the new sections is incomplete, and the contents of RCW 82.32.805 and 82.32.808 are not included, so the full effect of making those provisions "not applicable" cannot be determined from the extracted facts. The bill does not create new crimes or change penalties in the provided material.

If enacted, purchases and uses of diapers as defined by the bill (washable or disposable incontinence products worn by anyone who cannot control bladder or bowel movements) would no longer be subject to Washington State sales and use tax beginning October 1, 2026, which would lower the out‑of‑pocket cost for users and the families or caregivers who buy them. The Department of Revenue must list these exemptions in its tax exemption report, and the Joint Legislative Audit and Review Committee is not required to perform a separate tax preference review for them. Those most directly affected are people who need incontinence diapers and their households, who should see lower costs, and the Department of Revenue, which has a reporting responsibility; the bill does not specify how sellers or buyers will claim the exemption or any administrative procedures, and the practical effect of making RCW 82.32.805 and 82.32.808 not applicable is unclear from the provided text.