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Bill

Bill

SB 1104

Relating to: a sales and use tax exemption for breastfeeding equipment. (FE)

2025-2026 Regular Session Introduced by LaTonya Johnson and 5 co-sponsors

Wisconsin bill exempts breastfeeding equipment from sales tax to reduce family costs and increase access to nursing supplies.

Failed to pass pursuant to Senate Joint Resolution 1
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Bill Summary · SB 1104

Legislative bill overview

SB 1104 would exempt breastfeeding equipment from Wisconsin's sales and use tax. The bill targets products used to support breastfeeding, reducing their cost to consumers by eliminating the state tax burden on these items.

Why is this important

Breastfeeding equipment—including pumps, storage containers, and related supplies—can be expensive for families, with costs ranging from hundreds to thousands of dollars. Tax exemptions can improve access to these products for lower-income families and reduce barriers to breastfeeding, which has documented health benefits for infants and mothers. This follows similar exemptions already in place for other health-related products like diapers in some states.

Potential points of contention

  • Revenue impact: The bill reduces state tax revenue, which could affect funding for other programs unless offset elsewhere in the budget
  • Definition and scope: Determining what qualifies as "breastfeeding equipment" requires clear criteria—ambiguity could create administrative challenges or unintended inclusion of tangentially related items
  • Equity considerations: Critics may argue the exemption primarily benefits middle-class families who can afford these products anyway, rather than targeting support to those with greatest need

Compiled from official sources — confirm details with the bill’s official record.

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