Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB114

Introduced
3/7/25  

Caption

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

Impact

The implementation of SB114 will have a significant impact on state laws concerning taxation. By exempting these products from sales tax, the bill aligns Wisconsin's legislation with similar laws in other states, which have rolled back taxes on essential health products. The expected economic effect includes a reduction in state revenue from sales tax collections, which has raised concerns among some legislators regarding potential budget impacts. Nonetheless, proponents argue that the long-term benefits, including improved health outcomes and financial relief for families, outweigh these initial economic concerns.

Summary

Senate Bill 114 seeks to amend Wisconsin's tax legislation by introducing a sales and use tax exemption specifically for diapers and feminine hygiene products. This initiative is aimed at alleviating the financial burden on individuals and families who purchase these essential items, particularly impacting low-income households. The bill proposes to define diapers and feminine hygiene products clearly and make them exempt from state taxation, thereby supporting public health initiatives and promoting equality in access to necessary health products.

Contention

Debate surrounding SB114 has included discussions on the appropriateness of taxing health-related necessities. Supporters advocate for the removal of taxes on items essential for health and hygiene, emphasizing that such taxation disproportionately affects women and families. Critics, however, are concerned about the implications of reduced tax revenue and whether such exemptions set a precedent for further tax breaks that could destabilize the state budget. Ultimately, these discussions highlight a broader conversation about tax equity and the state’s responsibility to ensure public health.

Companion Bills

No companion bills found.

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