2025 House Bill 4972

Sales tax: exemptions; sale of baby diapers; exempt.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 4a (MCL 205.54a), as amended by 2021 PA 108.

Official record

AI Analysis – Experimental

House Bills No. 4971 and 4972 amend Michigan’s Use and General Sales Tax Acts to exempt children’s diapers from taxation, providing financial relief for families and supporting public health and equity initiatives.

Introduced in the House

Sept. 17, 2025

Introduced by Rep. Tom Kunse (R-100) and 15 co-sponsors

Co-sponsored by Reps. Joseph Aragona (R-60), Matt Bierlein (R-97), Phil Green (R-67), Kelly Breen (D-21), Jamie Thompson (R-28), Matt Longjohn (D-40), Gina Johnsen (R-78), Jason Woolford (R-50), Jerry Neyer (R-92), Carol Glanville (D-84), Gregory Alexander (R-98), David Martin (R-68), Timothy Beson (R-96), Steve Frisbie (R-44) and Sharon MacDonell (D-56)

Referred to the Committee on Finance