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Virginia subcommittee hears bill to exempt essential baby products from sales tax

Senate of Virginia Tax Subcommittee · January 21, 2026
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Summary

Sen. Williams Graves presented SB 187 to exempt narrowly defined infant essentials — diapers, wipes/creams, CPSC‑compliant cribs, federally standard child restraints, strollers up to 36 months, and infant formula — from Virginia sales and use tax; the subcommittee carried the bill over for further work after brief public support.

Senator Williams Graves urged the subcommittee to adopt SB 187, a targeted sales‑tax exemption for essential baby products intended to reduce recurring costs for families. “SB 187 provides targeted, responsible tax relief where costs are unavoidable,” she told committee members, noting Virginia recorded 92,639 births in 2023 and provisional CDC data of 93,646 in 2024.

The bill would exempt a limited list of items from the sales and use tax: children’s diapers; therapeutic or preventative creams and wipes; child‑restraint devices and booster seats that meet federal safety standards; cribs compliant with the U.S. Consumer Product Safety Commission; strollers for children up to 36 months; and infant food and formula. Williams Graves said the measure was designed to align with this session’s affordability priorities while maintaining “strong fiscal guardrails.”

The chair responded that infant formula and diapers are already exempt from sales tax and said the committee would continue to explore affordability options. Two groups voiced support during public comment: Tom and Torsha of the Virginia Catholic Conference and Rena Hicks of Freedom Virginia.

After discussion, Senator Dietz moved to recommend carrying SB 187 over for the year to allow additional work; the motion was seconded and approved by voice vote. The bill will return to the subcommittee for further consideration and possible drafting changes.

What’s next: The subcommittee carried SB 187 over for the year; sponsors and staff indicated they will refine language and coordinate with tax staff before the bill returns.