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Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=23761
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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: April 26, 2017 03:26 PM
From: Representative Rosita C. Youngblood
To: All House members
Subject: Streamlining sales and use tax exemption for diapers and incontinence products
 
In the near future, I plan to re-introduce legislation (HB 1406) that would move the Commonwealth’s sales and use tax exemption for disposable diapers and incontinence products, such as Depends, and place it under the sales and use tax exemption for clothing and other wearable apparel. This would streamline current law with regard to sales tax exemptions for all diapers, and safeguard the integrity of our seniors who rely on incontinence products as under garments.

Current law exempts several items that are considered clothing, including, “parts of clothing worn or carried on or about the human body.” But disposable diapers and incontinence products are listed under a different section of state law that deals with “household paper goods and soaps.” This designation, although providing the much needed sales tax exemption, does not accurately reflect the importance of disposable diapers to the health and welfare of children and adults, and it encourages the false stigma surrounding incontinence facing many of our Commonwealth’s older adults.

Logically, disposable diapers are under garments for children and some adults. It is truly that simple. In fact, according to Merriam-Webster, diapers are defined as, “a basic garment for infants consisting of a folded cloth or other absorbent material drawn up between the legs and fastened about the waist; also: a similar garment especially for incontinent adults.

In addition, under current law, cloth diapers are exempt from the state’s sales tax under the clothing exemption. My proposal would streamline state law and establish that all diapers, regardless of the materials they are made of or the age of the person utilizing the products, are clothing with respect to our sales tax exemption.

Again, this legislation is simple. It would simply clarify that disposable diapers and incontinence products are under garments, and, ultimately considered clothing. And it would recognize the importance of diapers for all age groups who utilize them, and protect the dignity of adults who suffer from incontinence.

Previous cosponsors include: YOUNGBLOOD, HANNA, ROZZI, SCHLOSSBERG, MILLARD, O'BRIEN, BISHOP, V. BROWN, THOMAS, READSHAW, DAVIDSON, COHEN, MAHONEY, KINSEY, ROEBUCK, DONATUCCI AND SCHWEYER.

I hope you will join me in cosponsoring this legislation.

If you have any questions or concerns, please feel free to contact my office at 717-772-9920.



Introduced as HB1766