Georgia 2023-2024 Regular Session

Georgia House Bill HB211

Introduced
2/2/23  

Caption

Sales and use tax; certain absorbent diapers, undergarments, and pads; exempt

Impact

If passed, HB211 would amend the existing tax code to create a specific exemption for these absorbent products, acknowledging their necessity in both child care and personal health management. This change in tax law would directly reduce the price of these items for consumers, potentially increasing their consumption as families seek cost-effective solutions for critical needs. The broader impact could also foster a more supportive environment for child-rearing and caregiving responsibilities.

Summary

House Bill 211 (HB211) focuses on the sales and use tax exemptions for specific absorbent products including diapers and undergarments. The bill aims to reduce the financial burden on families with young children and individuals requiring such products for health reasons. By exempting these essential items from sales tax, the bill recognizes the need for support for families and promotes accessibility to necessary healthcare products. The intent is to alleviate some financial pressure related to child-rearing and caregiving.

Contention

Notably, discussions around HB211 may involve various points of contention. Proponents advocate for the bill as a necessary measure to ease the financial strain on families, arguing that these products are essential for both infants and those with medical conditions. Criticisms could arise surrounding the implications of tax exemptions, with opponents questioning the potential revenue loss for the state or the criteria used to determine which products qualify for this exemption. Additionally, debates may focus on whether similar legislation should extend to other essential goods, prompting a broader discussion on tax policy and equity.

Companion Bills

No companion bills found.

Previously Filed As

GA SB159

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

GA HB152

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

GA HB710

Sales tax; exempt sales of children's diapers and adult diapers.

GA HB491

Sales tax; exempt sales of children's diapers and adult diapers.

GA HB1016

To Create A Sales And Use Tax Exemption For Menstrual Discharge Collection Devices; To Create A Sales And Use Tax Exemption For Diapers; And To Create A Sales And Use Tax Exemption For Certain Items Related To Breastfeeding.

GA SB539

Sales and Use Taxes; certain baby products and feminine hygiene products from taxation; exempt

GA HB797

Sales tax; exempt sales of children's diapers.

GA SB3127

Sales tax; exempt sales of baby formula and baby diapers.

GA HB1519

Sales tax; exempt sales of diapers, diaper bags and rash cream and baby wipes, powder and formula.

GA HB2935

Revenue and taxation; sales tax exemptions; diapers; effective date; emergency.

Similar Bills

No similar bills found.