Section 1 Short title
This Act may be cited as the “Diaper Inclusion in Accounts for Parental Expense Reduction Act” or the “DIAPER Act”.
Diaper Inclusion in Accounts for Parental Expense Reduction Act
A BILL
To amend the Internal Revenue Code of 1986 to make diapers an allowable expense for purposes of health flexible spending arrangements and health savings accounts.
Sec. 2 Inclusion of diapers as qualified medical expenses
in subparagraph (A), by striking “products” in the second sentence and inserting “products and diapers”, and
by adding at the end the following:
“(E) Diaper—For purposes of this paragraph, the term diaper means a disposable absorbent garment for infants to be used for the purposes of maintaining the health of the infant by ensuring excreta is collected.”
by striking “shall be treated” and inserting “and diapers (as defined in section 223(d)(2)(E)) shall be treated”, and
by inserting “and diapers” in the heading after “products”.
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.