H.R. 3128 — Improving Diaper Affordability Act of 2025

This section states congressional findings on diaper need, including that diapers are essential for child health and hygiene; 46% of families with children age 4 or below lack adequate diapers (up from 1 in 3 pre-COVID-19); low-income families comprise two-thirds of those affected, disproportionately Black or Latino; annual diaper costs are $945-$1,500 per child under age 4 (2.6 times more burdensome for low-income families of four); diaper need reduces food/savings and causes average work/school absences of 5.1 days per month ($296 monthly loss at $7.25/hour federal minimum wage); and no permanent state or federal program funds diapers specifically.

This section treats amounts paid for diapers as qualified medical expenses for health savings accounts (HSAs), Archer medical savings accounts, health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs). It also includes diaper expenses as qualified dependent care expenses for dependent care assistance programs and FSAs and permits limited purpose FSAs and HRAs to pay or reimburse for diapers without disqualifying their limited purpose status. The amendments apply to amounts paid, expenses incurred, or months beginning after December 31, 2024.