This year, Nevada residents will have the opportunity to exempt diapers from sales tax, a policy advocates say will take some of the strain off the wallets of parents of young children and adults with incontinence problems.

If voters pass Question 5—the diaper sales tax exemption measure, as it is officially called—this November, infant and adult diapers will be exempt from sales tax from January 1, 2025, to December 31, 2050.

The statewide sales tax in Nevada is 6.85%. Counties can impose additional sales taxes, which can bring the total tax rate in Clark County up to 8.375%.

The Nevada Department of Revenue last year estimated the impact of the proposed diaper sales tax exemption in the next fiscal year at $25 million, according to a budget memo.

Question 5 arises from Senate Bill 428which the Nevada State Legislature unanimously passed in 2023. The proposal received support from several community leaders, including Reno Mayor Hillary Schieve and North Las Vegas Mayor Pamela Goynes-Brown.

It seems that there is no formal objection to the proposed vote.

Newborns can need between eight and 10 diapers a day, Kelly Maxwell, executive director of the nonprofit Baby’s Bounty, wrote in a letter of support to lawmakers last year.

“Diapers are first and foremost a health care product,” she wrote. “They are not a luxury item, but a basic need for the health and development of every child. Without an adequate supply of clean diapers, babies are exposed to a variety of diseases, including skin infections, rashes, urinary tract infections and viral meningitis.”

Baby’s Bounty is, according to its website, “the only consistent diaper bank in Nevada and has distributed more than 3.5 million diapers and 7 million wipes to 40,000 families since May 2020.

Millions of adults across the country suffer from incontinence problems that may require the use of diapers.

From July 2023 26 states charge sales tax on diapers, according to the National Diaper Bank Network, which advocates for exemptions. The network estimates that families spend an average of $1,080 a year on diapers.

According to the Diaper Bank Network, California, Texas and Ohio are among the states that exempt diapers from sales tax. Exemptions vary by state. Some states exempt adult diapers but not children’s diapers, and others exempt only diapers purchased with a doctor’s prescription.

The proposal before Nevadans this year would apply to both adult and child diapers. The language of the ballot proposal also specifies that it would apply to disposable diapers as well.

Countless other products are already exempt from Nevada’s sales tax, which applies to physical goods.

Nevadans voted to exempt feminine hygiene products and medical devices from sales tax in two separate votes in 2018. The medical device exemption passed with 67% approval, while the feminine hygiene products exemption passed with 56% approval.

A survey of registered voters by Noble Predictive Insights published earlier this year found 71% approval for a VAT exemption for diapers. Only 13% rejected the proposal and the remaining 16% said they were not sure or had no opinion.

Question 5 – or the diaper sales tax exemption measure, as it is officially called – is one of seven statewide ballot questions that will appear on this year’s general election ballot.