Committee on Children

JOINT FAVORABLE REPORT

Bill No.:

HB-5137

Title:

AN ACT EXEMPTING DISPOSABLE OR REUSABLE DIAPERS FROM THE SALES TAX.

Vote Date:

2/25/2016

Vote Action:

Joint Favorable

PH Date:

2/16/2016

File No.:

SPONSORS OF BILL:

Committee on Children

REASONS FOR BILL:

To provide relief to parents of young children for whom the affordability of diapers is a daily concern.

RESPONSE FROM ADMINISTRATION/AGENCY:

The Permanent Commission on the Status of Women: stated that the tax exemption will allow low income families to have more money to spend on other necessary areas of childcare, “For the 18% of families earning less than the federal poverty line, the cost of diapers poses a significant financial burden and may compromise to meet their child's other basic needs, such as food and formula.”

NATURE AND SOURCES OF SUPPORT:

Janet Stolfi Alfano, The Diaper Bank: testified that money saved on diapers will allow the parents to purchase additional diapers, as well as food and formula. She also remarked that the tax exemption will reduce the stress of child rearing on families, stress that can lead to lapses in judgment and result in physical abuse.

Elizabeth Fraser, Connecticut Association for Human Services: testified that the sales tax exemption on children's diapers will reduce the financial impact on low income families.

Madeline Granato, MSW Intern, the Permanent Commission on the Status of Women: Stated that children's diapers are a necessary health need like adult diapers, and should therefore be tax exempt as well, “Connecticut's current classification of disposable or reusable baby diapers is incorrect: diapers used for either purpose, adult or baby, are to keep the wearer dry, healthy, and free from discomfort and constitute a basic human need.”

Sarah Iverson, Connecticut Voices for Children: testified that “If low-income families cannot access high quality childcare because they cannot afford disposable diapers, children miss out on crucial educational building blocks, exacerbating existing income-based disparities in educational achievement.”

Alison Weir, The National Diaper Bank Network: testified that studies show that children's diapers are essential and as vital as adult diapers, which are already exempt from the sales tax.

NATURE AND SOURCES OF OPPOSITION:

“None Expressed”

Reported by: Justin Olson, Assistant Clerk

Alessandra Burgett, Clerk

Date: 3/4/2016