SCS/SB 95 - This act modifies provisions relating to tax incentives for certain hygiene products. DIAPER BANK TAX CREDIT Current law authorizes a tax credit for contributions made to diaper banks. This act adds the definition of "national diaper bank" to require such entities to be a member of a national network organization serving all fifty states through which certification demonstrates nonprofit best practices, data-driven program design, and equitable distribution. The tax credit sunsets on December 31, 2024. This act extends the sunset until December 31, 2031. (Section 135.621) This provision is identical to a provision in HCS/SS/SB 43 (2025), HCS/SS/SB 66 (2025), HCS/SB 94 (2025), SS/SCS/HB 121 (2025), HCS/HB 326 (2025), and is substantially similar to HB 647 (2025) and HB 1522 (2025), and to a provision in SB 671 (2025), HCS/HB 798 (2025), and HCS/HB 1176 (2025). HYGIENE PRODUCTS SALES TAX RATE Current law imposes a statutory sales tax rate of 4% on diapers, feminine hygiene products, and incontinence products. This act reduces the state sales tax rate on such products to 1%. (Section 144.022) This provision is substantially similar to a provision in SS#2/HCS/HBs 594 & 508 (2025). JOSH NORBERG