PolicyBrief
H.R. 4674
119th CongressJul 23rd 2025
Baby Hygiene Tax Relief Act
IN COMMITTEE

This Act prohibits the imposition or continuation of emergency import duties on essential baby hygiene items like diapers, wipes, and baby soap.

Steven Horsford
D

Steven Horsford

Representative

NV-4

LEGISLATION

Congress Moves to Block Emergency Tariffs on Diapers, Wipes, and Baby Essentials

The Baby Hygiene Tax Relief Act is a short, sharp piece of legislation aimed squarely at keeping the costs of essential baby care items predictable and low, even when the government declares an economic emergency. Specifically, this bill prevents the President from imposing new import duties (tariffs) on a list of baby hygiene products, particularly when using the authority granted by the International Emergency Economic Powers Act (IEEPA).

The 'No Emergency Tariffs' Rule

Think of this bill as a protective shield for parents’ wallets. Section 2 states clearly that the President cannot use IEEPA to slap new taxes on imported baby items. Even more crucially, if any IEEPA-based emergency taxes are already in place when this bill becomes law, those taxes must be stopped immediately. They’re gone, effective that day. This is a big deal because IEEPA is often used to impose quick tariffs in response to international trade disputes or crises, and those costs are almost always passed directly to consumers.

What Exactly Is Covered?

This isn't just about diapers, though those are certainly included. Section 3 lists seven specific categories of items that are protected from these emergency tariffs. The list covers the essentials parents buy repeatedly: diapers and liners, diaper cream, baby wipes, baby soap and shampoo, baby bathtubs, baby towels, and diaper bags. If you're a parent, you know these items add up fast. Preventing even a small tariff on these bulk-purchased necessities could save families significant cash over the course of a year.

Why This Matters for Your Budget

This bill understands that baby essentials aren't luxury goods; they are non-negotiable costs. For a young family already managing rising inflation, a sudden 10% or 25% tariff on imported diapers—which make up a large portion of the market—could be devastating. This legislation ensures that these specific costs remain insulated from economic policy tools designed for other purposes. It also takes steps to prevent the Executive Branch from trying to impose similar taxes using a different legal loophole, stating that any similar tax imposed under 'any authority other than IEEPA' would be nullified. In short, the bill attempts to permanently protect these items from emergency taxation, offering predictable pricing relief to the people who need it most.