Adds federal funding to the Social Services Block Grant (SSBG) program to pay for diapers, diapering supplies, medically necessary diapers, and adult incontinence materials for FY2026–2029, and expands tax‑advantaged health accounts to allow reimbursement or tax‑free distributions for medically necessary diapers and diapering supplies. States/eligible entities must follow use, reporting, and evaluation rules; federal agencies must issue guidance and quality standards for covered products.

The bill reduces out‑of‑pocket costs for families, older adults, and people with medical needs who require diaper and incontinence supplies, and makes those supplies eligible expenses under HSAs, FSAs, HRAs, and Archer MSAs for amounts paid or expenses incurred after December 31, 2025.