This ruling is quite controversial because the IRS has permitted many other items
to be bought tax-free that have far less effect on babies' long-term health than breast milk like diaper rash ointment, fertility services and Lamaze classes. On the other hand, breast milk is the sole food for babies from birth till up to a year in age. And we all know about the illness-prevention qualities of breast milk. Breast-fed babies tend to be more resistant to diseases and sicknesses like asthma, childhood leukemia, obesity and sudden death child syndrome.