Wisconsin Assembly Bill AB226

Wisconsin 2023-2024 Regular Session

• Introduced: 4/20/23
• Refer: 4/20/23
• Failed: 4/15/24

Caption

Exemptions to the sale of diapers and feminine hygiene products. (FE)

Impact

The implementation of this bill is expected to alleviate some financial burdens on families and individuals who purchase these essential health products. By exempting diapers and feminine hygiene products from sales tax, the bill aims to support lower-income families, improve access to necessary hygiene products, and ultimately contribute to public health. The fiscal estimates associated with this bill suggest a potential impact on state revenues, as the sales tax exemptions could lead to a decrease in tax income from these items.

Summary

Assembly Bill 226 seeks to amend existing tax legislation by introducing sales and use tax exemptions specifically for diapers and feminine hygiene products in the state of Wisconsin. The bill establishes definitions for these products and amends pertinent sections of the state statutes to create a legal basis for the new exemptions. Furthermore, it also lifts restrictions from the Unfair Sales Act for these products, allowing them to be sold below the cost price without penalties for retailers and wholesalers.

Contention

Discussion surrounding AB226 could revolve around the implications of tax exemptions on state funding and budget allocations. Supporters argue that providing these exemptions is a crucial step towards promoting equality and supporting vulnerable populations, while critics may express concerns about the potential loss of tax revenue and implications for other budgetary needs. Additionally, there might be debates on whether the government should prioritize tax breaks for specific industries or products over other critical areas such as education or infrastructure.