117 S3660 IS: Diaper Inclusion in Accounts for Parental Expense Reduction Act U.S. Senate 2022-02-16 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II117th CONGRESS2d SessionS. 3660IN THE SENATE OF THE UNITED STATESFebruary 16, 2022Ms. Ernst (for herself, Mr. Casey, Mr. Cramer, and Ms. Duckworth) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to make diapers an allowable expense for purposes of health flexible spending arrangements and health savings accounts.

1.

Short title

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

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.