SB 671 - This act modifies provisions relating to tax incentives for certain hygiene products.DIAPER BANK TAX CREDIT
Current law authorizes a tax credit for contributions made to diaper banks. This act modifies the definition of "diaper bank" to require such entities to be a member of a national network organization serving all fifty states through which certification demonstrates nonprofit best practices, data-driven program design, and equitable distribution.
The tax credit sunsets on December 31, 2024. This act repeals such sunset. (Section 135.621)
This provision is substantially similar to HB 647 (2025) and to a provision in HCS/SS/SB 43 (2025), HCS/SS/SB 66 (2025), HCS/SB 94 (2025), SCS/SB 95 (2025), SS/SCS/HB 121 (2025), HCS/HB 326 (2025), HCS/HB 798 (2025), HCS/HB 1176 (2025), and HB 1522 (2025).
HYGIENE PRODUCTS SALES TAX EXEMPTION
This act authorizes a state sales tax exemption for the sale of diapers, incontinence products, and feminine hygiene products, as such terms are defined in the act. (Section 144.030)
This provision is substantially similar to SB 37 (2025), SB 496 (2025), HB 472 (2025), HB 935 (2025), and SB 858 (2024), and to a provision in SB 57 (2025), SB 819 (2025), HB 1029 (2025), SB 793 (2024), SB 842 (2024), SB 858 (2024), SB 1231 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SB 433 (2023), and SB 897 (2022).
JOSH NORBERG