Mississippi families needed relief this legislative session. They did not get it.

Despite months of advocacy, education, and community engagement, the Mississippi Diaper Tax Elimination Act failed to advance beyond conference. A measure that would have provided meaningful, immediate relief to families raising young children was allowed to die not because the need disappeared, but because the political will did not.

Despite strong advocacy from families and partners across Mississippi, H.B. 4060 and H.B. 1793 passed without the amendments that would have eliminated the state sales tax on diapers. 

Meanwhile, S.B. 2272, the Senate vehicle that originally carried diaper tax elimination language, died entirely.

This means Mississippi families will continue paying sales tax on diapers even though bipartisan support for relief was clear throughout the session.

Let’s be clear about what that means. Across Mississippi, families are still paying sales tax on diapers, a basic necessity for babies and young children. For many, especially those already living paycheck to paycheck, that tax is not insignificant. It is one more line item in an already impossible calculation: how to afford food, rent, childcare, medicine, and everything else required to raise a child with dignity.

A newborn child sleeping on a woman wearing a hospital gown
Melissa Overton writes that diapers are an essential part of family life for people with young children. Photo by Brian Wangenheim on Unsplash

Diapers are not optional. They are not a luxury. They are a health necessity as essential as food and medicine. Without access to clean, dry diapers, babies face painful rashes, infections and serious health risks. Parents face stress, strain and impossible choices.

And yet, Mississippi continues to tax them. This is not just an economic issue. It is a moral one.

Mississippi has one of the highest poverty rates in the nation, and Black women and children are disproportionately impacted. Policies like the diaper tax do not exist in isolation; they compound existing inequities and place the greatest burden on those who already have the least margin.

So the question becomes: Who are we prioritizing? Because when lawmakers choose not to eliminate a tax on a basic necessity, they are making a decision about whose burdens matter  and whose do not.

Organizations across the state, including the Mississippi Black Women’s Roundtable and the Diaper Bank of the Delta, have been on the front lines of this issue. They see the reality every day: families who cannot afford enough diapers, caregivers stretching every dollar and community organizations stepping in to fill a gap that public policy refuses to close.

These organizations will continue to do the work educating, advocating and mobilizing but they should not have to carry this burden alone.

This fight is far from over.

Mississippians deserve leadership that recognizes the dignity of families and the realities they face. They deserve policies that reduce burdens, not reinforce them. And they deserve a legislature willing to act with urgency when it comes to the basic needs of children.

The diaper tax remains in place. The burden remains. The need remains.

And so will the movement to end it. Mississippi families are paying attention. They will remember who stood with them and who did not.

This MFP Voices opinion essay reflects the personal opinion of its author(s). The column does not necessarily represent the views of the Mississippi Free Press, its staff or board members. To submit an opinion for the MFP Voices section, send up to 1,200 words and sources fact-checking the included information to voices@mississippifreepress.org. We welcome a wide variety of viewpoints.

Melissa Overton is a native of Jackson, Mississippi. Guided by a deep sense of empathy, she serves as the community outreach and rapid response program manager for the Mississippi Black Women’s Roundtable, where she connects with women across communities to provide education, direct support, and essential resources that help meet the needs of families. She is dedicated to advancing the work of the Mississippi Black Women’s Roundtable by uplifting women across the state, raising awareness of key policy issues, and fostering advocacy and civic engagement within communities.