Sec. 30304. Inclusion of diapers and diapering supplies as qualified medical expenses

274 words·~1 min read·/bill/116/hr/8352/ih/section-30304

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Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— by adding at the end of subparagraph

(A)the following: For purposes of this subparagraph, amounts paid for medically necessary diapers and diapering supplies shall be treated as paid for medical care. ; and by adding at the end the following new subparagraph: For purposes of this paragraph— The term medically necessary diaper means an absorbent garment that is washable or disposable worn by an individual who has attained 3 years of age and needs diapers because they are medically necessary, serve a preventative medical purpose, or are needed to correct or ameliorate defects or physical or mental illnesses or conditions which are diagnosed by a licenced health care provider. The term diapering supplies means items, including diaper wipes and diaper creams necessary to ensure that a child using a medically necessary diaper is properly cleaned and protected from diaper rash. . Section 220(d)(2)(A) of such Code is amended by adding at the end the following: For purposes of this subparagraph, amounts paid for medically necessary diapers and diapering supplies (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care. . Section 106 of such Code is amended by adding at the end the following new subsection: For purposes of this section and section 105, expenses incurred for medically necessary diapers and diapering supplies (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care. . The amendments made by subsections

(a)and

(b)shall apply to amounts paid after December 31, 2020. The amendment made by subsection

(c)shall apply to expenses incurred after December 31, 2020.