Creating exemption from sales tax for diapers and baby items

HB 3447 would exempt diapers and specific infant hygiene products from West Virginia's sales tax. It directly affects parents and caregivers purchasing these items, removing the 6% sales tax currently applied. The bill defines "diapers" as disposable absorbent products for infants/toddlers or individuals with incontinence, and "infant products" to include baby bottles, formula, and car seats. This policy change would take effect if the bill passes, adding these items to West Virginia's existing tax exemptions. The bill was introduced on March 17, 2025, and referred to the House Finance Committee.