[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3660 Introduced in Senate (IS)]

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117th CONGRESS
  2d Session
                                S. 3660

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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 16, 2022

   Ms. Ernst (for herself, Mr. Casey, Mr. Cramer, and Ms. Duckworth) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Diaper Inclusion in Accounts for 
Parental Expense Reduction Act'' or the ``DIAPER Act''.

SEC. 2. INCLUSION OF DIAPERS AS QUALIFIED MEDICAL EXPENSES.

    (a) HSAs.--Section 223(d)(2) of the Internal Revenue Code of 1986 
is amended--
            (1) in subparagraph (A), by striking ``products'' in the 
        second sentence and inserting ``products and diapers'', and
            (2) 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.''.
    (b) FSAs.--Section 106(f) of the Internal Revenue Code of 1986 is 
amended--
            (1) by striking ``shall be treated'' and inserting ``and 
        diapers (as defined in section 223(d)(2)(E)) shall be 
        treated'', and
            (2) by inserting ``and Diapers'' in the heading after 
        ``Products''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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