be appropriated $200,000,000 for each of fiscal years 
2024 through 2027. 
(j) EXEMPTION
OF PROGRAM FROM SEQUESTRA-
TION.— 
(1) IN GENERAL.—Section 255(h) of the Bal-
anced Budget and Emergency Deficit Control Act of 
1985 (2 U.S.C. 905(h)) is amended by inserting 
after ‘‘Supplemental Security Income Program (28– 
0406–0–1–609).’’ the following: 
‘‘Targeted funding for States for diaper assist-
ance, including diapering supplies and adult inconti-
nence materials and supplies.’’. 
(2) APPLICABILITY.—The amendment made by 
this subsection shall apply to any sequestration 
order issued under the Balanced Budget and Emer-
gency Deficit Control Act of 1985 (2 U.S.C. 900 et 
seq.) on or after the date of enactment of this Act. 
SEC. 3. IMPROVING ACCESS TO DIAPERS FOR MEDICALLY 
COMPLEX CHILDREN. 
Section 1915(c) of the Social Security Act (42 U.S.C. 
1396n(c)) is amended by adding at the end the following 
new paragraph: 
‘‘(11)(A) In the case of any waiver under this sub-
section that provides medical assistance to a medically 
complex child who has been diagnosed with bowel or blad-
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der incontinence, a bowel or bladder condition that causes 
excess urine or stool (such as short gut syndrome or diabe-
tes insipidus), or a severe skin condition that causes skin 
erosions (such as epidermolysis bullosa), such medical as-
sistance shall include, for the duration of the waiver, the 
provision of 200 medically necessary diapers per month 
and diapering supplies. Such medical assistance may in-
clude the provision of medically necessary diapers in 
amounts greater than 200 if a licensed health care pro-
vider (such as a physician, nurse practitioner, or physician 
assistant) specifies that such greater amounts are nec-
essary for such medically complex child. 
‘‘(B) For purposes of this paragraph: 
‘‘(i) The term ‘medically complex child’ means 
an individual who has attained age 3 and for whom 
a licensed health care provider has provided a diag-
nosis of 1 or more significant chronic conditions. 
‘‘(ii) The term ‘medically necessary diaper’ 
means an absorbent garment that is— 
‘‘(I) washable or disposable; 
‘‘(II) worn by a medically complex child 
who has been diagnosed with a condition de-
scribed in subparagraph (A) and needs such 
garment to correct or ameliorate such condition; 
and 
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‘‘(III) if disposable— 
‘‘(aa) does not use any latex or com-
mon allergens; and 
‘‘(bb) meets or exceeds the quality 
standards for diapers commercially avail-
able through retail sale in the following 
categories: 
‘‘(AA) Absorbency (with accept-
able rates for first and second wet-
ting). 
‘‘(BB) Waterproof outer cover. 
‘‘(CC) Flexible leg openings. 
‘‘(DD) Refastening closures. 
‘‘(iii) The term ‘diapering supplies’ means 
items, including diaper wipes and diaper creams, 
necessary to ensure that a medically complex child 
who has been diagnosed with a condition described 
in subparagraph (A) and uses a medically necessary 
diaper is properly cleaned and protected from diaper 
rash.’’. 
SEC. 4. INCLUSION OF DIAPERS AND DIAPERING SUPPLIES 
AS QUALIFIED MEDICAL EXPENSES. 
(a) 
HEALTH
SAVINGS
ACCOUNTS.—Section 
223(d)(2) of the Internal Revenue Code of 1986 is amend-
ed— 
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(1) by inserting ‘‘, medically necessary diapers, 
and diapering supplies’’ after ‘‘menstrual care prod-
ucts’’ in the last sentence of subparagraph (A); and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) MEDICALLY
NECESSARY
DIAPERS 
AND
DIAPERING
SUPPLIES.—For purposes of 
this paragraph— 
‘‘(i) MEDICALLY
NECESSARY
DIA-
PERS.—The term ‘medically necessary dia-
per’ means an absorbent garment which is 
washable or disposable and which is worn 
by an individual who has attained 3 years 
of age because of medical necessity, such 
as someone who has been diagnosed with 
bowel or bladder incontinence, a bowel or 
bladder condition that causes excess urine 
or stool (such as short gut syndrome or di-
abetes insipidus), or a severe skin condi-
tion that causes skin erosions (such as 
epidermolysis bullosa) and needs such gar-
ment to correct or ameliorate such condi-
tion, to serve a preventative medical pur-
pose, or to correct or ameliorate defects or 
physical or mental illnesses or conditions 
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diagnosed by a licensed health care pro-
vider, and, if disposable— 
‘‘(I) does not use any latex or 
common allergens; and 
‘‘(II) meets or exceeds the quality 
standards for diapers commercially 
available through retail sale in the fol-
lowing categories: 
‘‘(aa) Absorbency (with ac-
ceptable rates for first and sec-
ond wetting). 
‘‘(bb) 
Waterproof 
outer 
cover. 
‘‘(cc) Flexible leg openings. 
‘‘(dd) Refastening closures. 
‘‘(ii) 
DIAPERING
SUPPLIES.—The 
term ‘diapering supplies’ means items, in-
cluding diaper wipes and diaper creams, 
necessary to ensure that an individual 
wearing medically necessary diapers is 
properly cleaned and protected from diaper 
rash.’’. 
(b) ARCHER MSAS.—The last sentence of section 
220(d)(2)(A) of such Code is amended by inserting ‘‘, 
medically necessary diapers (as defined in section 
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223(d)(2)(E)), and diapering supplies (as defined in sec-
tion 223(d)(2)(E))’’ after ‘‘menstrual care products (as 
defined in section 223(d)(2)(D))’’. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 106(f) of such Code is amended— 
(1) by inserting ‘‘, medically necessary diapers 
(as defined in section 223(d)(2)(E)), and diapering 
supplies (as defined in section 223(d)(2)(E))’’ after 
‘‘menstrual care products (as defined in section 
223(d)(2)(D))’’; and 
(2) in the heading, by inserting ‘‘, MEDICALLY 
NECESSARY DIAPERS, AND DIAPERING SUPPLIES’’ 
after ‘‘MENSTRUAL CARE PRODUCTS’’. 
(d) EFFECTIVE DATES.— 
(1) 
DISTRIBUTIONS
FROM
CERTAIN
AC-
COUNTS.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid after December 
31, 2024. 
(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
after December 31, 2024. 
Æ 
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