West Virginia House Bill HB4930

West Virginia 2026 Regular Session

• Introduced: 1/29/26
• Refer: 1/29/26

Caption

Creating exemption from sales tax for diapers and baby items

Summary

House Bill 4930 would create a new sales tax exemption in West Virginia for certain infant and hygiene products. The bill adds a new section to the consumer sales and service tax code to exempt sales of diapers and specified infant products from both the state sales tax and the companion sales tax provisions in §11-15A-1 et seq. The bill defines "diapers" broadly to include disposable absorbent incontinence products for infants and toddlers who are not toilet-trained, as well as for individuals of any age who cannot control bladder or bowel movements. It also defines "infant products" to include baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats. The stated purpose is to reduce the cost of these essential items by removing sales tax from their purchase.

Impact

If enacted, HB4930 would amend West Virginia’s consumer sales tax law by adding a new exemption section, §11-15-9v, and would reduce tax liability for retailers and consumers purchasing qualifying diapers and infant products. The measure would affect the tax base under both the general consumer sales and service tax and the related sales tax provisions referenced in the bill, while providing direct savings to families with infants, caregivers of young children, and individuals who rely on incontinence products.

Sentiment

The available context suggests generally favorable sentiment toward the bill, as reflected in its straightforward consumer-relief purpose and the absence of recorded opposition, committee debate, or votes in the provided materials. The bill’s caption and note frame it as a tax exemption for diapers and baby items, which typically aligns with broad support for reducing costs on necessities for families.

Contention

No specific points of contention are documented in the provided committee transcripts or voting history, but potential areas of debate could include the fiscal impact of reducing sales tax revenue and the scope of the exemption, particularly the inclusion of baby formula, car seats, and incontinence products for people of any age. Any opposition would likely focus on revenue loss or on whether the exemption should be limited more narrowly to essential infant care items.