The "End Diaper Need Act of 2025" aims to alleviate the financial and health burdens associated with securing essential hygiene products for vulnerable populations. It proposes to increase funding for the Social Services Block Grant (SSBG) program by $200 million annually for fiscal years 2026 through 2029. This targeted funding is specifically designated to help low-income families, infants and toddlers, medically complex children, and low-income adults or adults with disabilities access necessary diapers, diapering supplies, and adult incontinence materials.

States receiving these additional funds must consult with stakeholders and distribute them to eligible entities, which include governmental bodies, tribal organizations, diaper banks, and other qualified nonprofits. These entities will use the funds primarily for the purchase and direct distribution of free diapers, medically necessary diapers, diapering supplies, and adult incontinence materials. The bill also supports community outreach efforts to improve participation in distribution programs and enhance access to these critical supplies.

Funds are intended to supplement, not supplant, existing state general revenue funds for these purposes, with states allowed to use up to five percent for administrative costs. Eligible entities can integrate these activities with other basic needs assistance programs, such as those under TANF, Medicaid, WIC, and childcare initiatives. States are required to submit annual reports detailing how funds were used, including the number of individuals and families served, and the types and quantities of supplies distributed.

The Secretary of Health and Human Services is mandated to conduct an evaluation within two years of enactment, with an update within three years, to assess the program's effectiveness in mitigating health and developmental risks associated with unmet diaper needs. Furthermore, the bill amends the Internal Revenue Code to classify medically necessary diapers and diapering supplies as qualified medical expenses. This change allows these items to be covered by Health Savings Accounts, Archer MSAs, Health Flexible Spending Arrangements, and Health Reimbursement Arrangements, effective for expenses incurred after December 31, 2025.