1. Short title This Act may be cited as the Improving Diaper Affordability Act of 2023 . 2. Findings Congress finds the following: (1) One in 3 families with infants and toddlers struggles to provide the diapers their children need. (2) Low-income families with infants spend 14 percent of their income on diapers alone, which is roughly $936 per child, per year. (3) Low-income families spend twice as much on diapers for their children, compared to families who have the means to buy diapers in bulk at a lower price. (4) More than 5 million children under the typical potty training age of 3-years-old live in low-income families. (5) Diaper need affects not only the health and well-being of the child but it can affect the economic security of the entire family. (6) Over half of families in diaper need who rely on child care in order to go to work or school, missed work or school in the preceding month because they did not have the diapers they needed to put their child in child care. (7) No State or Federal child safety-net program allocates dollars specifically for the purchase of diapers. (8) Since the start of the COVID–19 pandemic, diaper banks around the country have experienced double, triple, or greater increase in demand for diapers due to the pandemic and economic shutdown. 3. Inclusion of diapers as qualified medical expenses (a) Health savings accounts Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end of subparagraph (A) the following: Notwithstanding the first sentence, amounts paid for diapers shall be treated as paid for medical care. . (b) Archer MSA s Section 220(d)(2)(A) of such Code is amended by adding at the end the following: Notwithstanding the first sentence, amounts paid for diapers shall be treated as paid for medical care. . (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of such Code is amended by adding at the end the following new subsection: (h) Reimbursements for diapers For purposes of this section and