Maryland House Bill HB3

Maryland 2022 Regular Session

• Introduced: 1/12/22
• Refer: 1/12/22

Caption

Sales and Use Tax - Diapers - Exemption

Impact

The passage of HB3 will have a direct impact on Maryland's tax code, specifically Article – Tax – General, Section 11–211. This amendment will formally exclude diapers from the sales and use tax, aligning with similar exemptions for other necessary products such as baby oil, baby powder, and feminine hygiene products. Advocates for the bill argue that this exemption will contribute positively to public health by ensuring that families can afford a necessary item for infant care, which can ultimately lead to improved well-being for children.

Summary

House Bill 3 (HB3) seeks to exempt the sale of diapers from the state's sales and use tax. The bill's primary goal is to relieve the financial burden on families and caregivers by reducing the costs associated with purchasing diapers, thereby making essential items more accessible to those in need. By eliminating the tax on diapers, the legislation aims to promote better child health and support families in managing childcare costs effectively.

Contention

Though the bill has garnered support from several legislators and advocacy groups focused on child welfare, there may be contention regarding the revenue implications of this tax exemption. Critics may argue that removing tax on these products could lead to a decrease in state revenue, which is essential for funding public services. As such, discussions around HB3 could involve balancing fiscal responsibility with the health and welfare needs of families, particularly those with lower incomes who may benefit the most from such an exemption.