HOUSE DOCKET, NO. 60        FILED ON: 1/3/2025

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The Commonwealth of Massachusetts

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PRESENTED BY:

Marcus S. Vaughn

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to a sales tax exemption for the needs of young children.

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PETITION OF:

HOUSE DOCKET, NO. 60        FILED ON: 1/3/2025

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[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE DOCKET, NO. 4449 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to a sales tax exemption for the needs of young children.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 6 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:-

(yy) Sales of certain apparel products intended to be worn or carried on or about the human body by children 5 years of age and younger, including children’s diapers, children’s clothing, children’s accessories and children’s shoes. “Children’s clothing” shall include items intended to be worn or carried on or about the human body by children 5 years of age and younger, such as shirts, pants, shorts, dresses, skirts, coveralls, pajamas, socks, undergarments, suits, uniforms, outerwear, bathing suits, costumes, and safety clothing. “Children’s accessories” shall include non-clothing items that are intended to be worn or carried on or about the human body by children 5 years of age and younger, such as gloves, hosiery, belts, bibs, hair accessories, scarves, ties and hats. “Children’s accessories” shall not include items such as bags, wallets, jewelry, watches, fabrics, sports equipment, umbrellas or wigs.