MI HB5612

Adds exemption from sales tax for adult diapers and children's diapers, defining them as absorbent garments worn by humans who are incapable of or have difficulty controlling bladder or bowel movements.

Requires the state to deposit revenue lost from the new diaper exemption into the state school aid fund, in addition to existing school aid fund deposits under section 4a(1)(u) exemption for feminine hygiene products.

Amends Section 25 of the General Sales Tax Act to account for revenue replacement related to both the feminine hygiene products exemption and the newly added diapers exemption.

Takes effect October 1, 2022.