Step.- Texas families would be spared sales tax on menstrual products and some baby supplies under a bill that passed the Texas House of Representatives in a 145-2 vote Wednesday.
House Speaker Dade Phelan, R-Beaumont, designated House Bill 300 a top priority for the first legislative session after the overturning of Roe v. Wade. The bill will pass the Senate.
The proposal, introduced by Rep. Donna Howard, D-Austin, eliminates the sales tax on diapers, baby wipes and bottles; menstrual supplies, including tampons, sanitary napkins, and menstrual cups; Maternity clothes; and products to express breast milk. Following a third-reading amendment by Rep. Bryan Slaton, R-Royse City, adult diapers would also be tax-exempt.
If approved, the measure would cost the state an estimated $194 million in lost sales tax over two years, according to the Legislative Budget Board.
At a House hearing in early March, dozens of people spoke or submitted written testimony in favor of the bill. Emily Adams, vice president of the Austin Diaper Bank, testified with her infant daughter, Opal, in her arms. She said this bill would help the Texas economy, noting that some families can’t send their children to day care because they can’t afford the necessary diapers.
“Not only are children missing out on critical early learning experiences and academic and social development, but parents and caregivers are being forced out of the workforce, resulting in lost wages,” Adams said. “Without employee prospects, small businesses face a hiring desert.”
Diapers can cost $100 or more per month, per child, according to the Center on Budget and Policy Priorities. The only financial assistance, other than nonprofit diaper banks, comes from the Temporary Assistance for Needy Families program, and Texas’ TANF program provides low-income families with less direct cash assistance than almost any state.
The maternity care articles are a more recent addition to this legislation, which Howard has introduced in every session since 2017. Previous versions of the bill focused more on addressing “period poverty” by eliminating sales tax. of tampons.
In Texas, teen girls have led the movement to make Texas the 24th state to eliminate the sales tax on menstrual products. The group has argued in legal filings and legislative hearings that menstrual supplies should qualify as wound care dressings, that they are exempt from sales tax, and that by excluding them, Texas is discriminating on the basis of sex.
The movement has gained momentum in the months since the overturning of Roe v. Wade, when Texas outlawed abortion and Republican lawmakers sought to show their support for mothers and children. In addition to Phelan’s seal of approval, Comptroller Glenn Hegar and Governor Greg Abbott expressed their support for removing the tax.
“Governor Abbott fully supports exempting feminine hygiene products from state and local sales tax,” Renae Eze, a spokeswoman for the governor, told The Texas Tribune in August. “These are products essential to women’s health and quality of life, and the Governor looks forward to working with the legislature next session to remove this tax burden on Texas women.”
The bill is expected to move forward with the Senate Finance Committee. Republican Sen. Joan Huffman of Houston, who chairs the committee, and Lieutenant Governor Dan Patrick also expressed support for such “common sense tax breaks,” as Patrick called them.
