This bill addresses the rising cost of diapers for families by making two key changes. First, it allows diapers to be treated as qualified medical expenses under several tax-advantaged savings accounts, including Health Savings Accounts, Archer MSAs, flexible spending arrangements, and dependent care assistance programs, meaning families can use pre-tax dollars to purchase them. Second, it prohibits states and local governments from imposing sales taxes on diaper purchases. The bill targets low-income families, citing research showing that nearly half of families with young children struggle to afford adequate diapers and that low-income families spend significantly more of their income on this essential product. These changes take effect for expenses and distributions after December 31, 2024, with the tax provisions applying to subsequent months and years.