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MS HB491

Bill

Status

Failed

2/25/2026

Primary Sponsor

Kimberly Remak

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts children's diapers and adult diapers (both cloth and disposable) from Mississippi state sales tax effective July 1, 2026
  • Defines "diaper" as an absorbent garment worn by a human incapable of, or having difficulty, controlling bladder or bowel movements
  • Amends Section 27-65-111 of the Mississippi Code of 1972 by adding diapers to the existing list of sales tax exemptions
  • Does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date

Legislative Description

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

Last Action

Died In Committee

2/25/2026

Committee Referrals

Ways and Means1/12/2026

Full Bill Text

No bill text available