HB1016
To Create A Sales And Use Tax Exemption For Menstrual Discharge Collection Devices; To Create A Sales And Use Tax Exemption For Diapers; And To Create A Sales And Use Tax Exemption For Certain Items Related To Breastfeeding.
Last Action (May 5, 2025): Died in House Committee at Sine Die adjournment.
Sponsors
AI-Generated Summary
House Bill 1016 proposes to amend Arkansas tax law to establish new sales and use tax exemptions for specific essential health and hygiene products. The bill seeks to exempt menstrual discharge collection devices, including various tampons, pads, cups, and period-specific clothing, from sales tax. It also creates a tax exemption for diapers designed for both children and adults who require them due to bladder or bowel control issues. Additionally, the bill provides exemptions for a range of breastfeeding-related products, such as breast pumps, storage supplies, nursing pads, and baby bottle-related equipment. The act defines these categories with specific technical criteria to clarify which products qualify for the exemption. These changes would become effective on the first day of the calendar quarter following the bill's enactment.
Potential Impact Analysis
Who Might Benefit?
The primary beneficiaries of this bill are individuals and families who regularly purchase menstrual products, diapers for children or adults with incontinence, and breastfeeding equipment. This includes new parents, individuals experiencing menstruation, caregivers of elderly or disabled adults who require diapers, and breastfeeding mothers. These groups would benefit financially by no longer having to pay state sales and use taxes on these essential recurring expenses.
Who Might Suffer?
The primary entity negatively impacted by this bill is the state government of Arkansas, as the removal of these items from the sales tax base will result in a reduction of tax revenue collected by the state. This could potentially lead to a decrease in the funds available for public services, budget allocations, or other government-funded programs that rely on sales tax revenue.
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