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West Virginia Bill HB 4930 exempts diapers, baby formula, and car seats from consumer sales tax

Original title: Creating exemption from sales tax for diapers and baby items

Last action · January 29, 2026: To House FinanceSponsor: Tristan Leavitt

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

West Virginia House Bill 4930 exempts specific infant and hygiene products, including diapers, baby formula, baby bottles, and newborn infant car seats, from the state . The bill was introduced on January 29, 2026, and referred to the House Finance Committee.

Why it matters

Residents purchasing diapers, formula, baby bottles, and newborn car seats will no longer pay state sales tax on these items if the bill is enacted, directly lowering retail costs for families with young children and individuals requiring incontinence products.

Background
  • West Virginia holds annual regular legislative sessions where lawmakers introduce bills addressing state taxation, appropriations, and public policy. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Families with young children

Directly affected

Individuals with incontinence

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What products are covered under the proposed sales tax exemption?
The exemption covers diapers (including disposable absorbent products for infants, toddlers, or individuals with incontinence) and infant products such as baby bottles, bottle liner inserts, bottle nipples, baby formula, and newborn infant car seats.
Which legislative committee is currently reviewing the bill?
The bill was referred to the House Finance Committee.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Jan 29, 2026HouseCommittee
    To House Finance
  2. Jan 29, 2026HouseIntroduced
    Introduced in House
  3. Jan 29, 2026HouseCommittee
    To Finance
  4. Jan 29, 2026HouseIntroduced
    Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

House Finance, Tristan Leavitt, West Virginia Legislature
OrganizationHouse Finance“Committee to which the bill was referred”Map →
PersonTristan Leavitt“Delegate who introduced House Bill 4930”Map →
OrganizationWest Virginia Legislature“Legislative body considering the bill during the 2026 Regular Session”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 50)
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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