On page 5, line 32, after "903" strike "and 904" and insert ", 904, 910, and 911"

On page 64, after line 38, insert the following:

"NEW SECTION.  Sec. 909. (1) This section is the tax preference performance statement for the sales and use tax exemptions for diapers established in sections 910 and 911, chapter . . ., Laws of 2026 (sections 910 and 911 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.

(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals as indicated in RCW 82.32.808(2)(e).

(3) It is the legislature's specific public policy objective to authorize permanent sales and use tax exemptions for the purchase of diapers in order to lessen the tax burden on Washington families.

(4) Because the legislature intends for these tax preferences to be permanent, the joint legislative audit and review committee is not required to perform a tax preference review; however, these tax preferences must be included in the tax exemption report required under RCW 43.06.400 published by the department of revenue.

NEW SECTION.  Sec. 910. A new section is added to chapter 82.08 RCW to read as follows:

(1) The tax levied by RCW 82.08.020 does not apply to the sales of diapers.

(2) For the purposes of this section, "diaper" means an absorbent incontinence product that is washable or disposable and is worn by a person, regardless of age or sex, who cannot control bladder or bowel movements.

NEW SECTION.  Sec. 911. A new section is added to chapter 82.12 RCW to read as follows:

(1) This chapter does not apply with respect to the use of diapers.

(2) For the purposes of this section, "diaper" has the same meaning as provided in section 910 of this act.

On page 65, line 32, after "provided in" strike "section 902" and insert "sections 902 and 909"

On page 66, beginning on line 12, after "(uncodified);" strike all material through "RCW" on line 14 and insert "adding new sections to chapter 82.08 RCW; adding new sections to chapter 82.12 RCW"

On page 66, line 16, after "penalties; providing" strike "an effective date" and insert "effective dates"