Providing a sales and use tax exemption for children's diapers.

HB 1318 exempts children's diapers from Washington State's sales and use taxes, directly benefiting parents and caregivers who purchase diapers for infants and toddlers who cannot control bladder or bowel movements. The bill adds specific exemptions to the state's tax code, removing diapers from both sales tax (RCW 82.08) and use tax (RCW 82.12) requirements. It defines "diaper" as reusable or disposable absorbent garments marketed for young children with incontinence needs. The exemption takes effect January 1, 2026.