Creating exemption from sales tax for diapers and baby items

HB 4930 exempts diapers and specific infant hygiene products from West Virginia's sales tax. It directly affects parents and caregivers purchasing these items, including disposable diapers for infants/toddlers or individuals with incontinence, as well as baby bottles, formula, and infant car seats. The bill amends the tax code to remove sales tax on these defined products, effective upon enactment. This creates a concrete policy change where these items will no longer be subject to state sales tax at checkout.