26RS HB 114

House Bill 114

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to sales and use tax exemptions for baby and personal care products.
Bill Documents	Introduced
Bill Request Number	207
Sponsors	G. Brown Jr., B. Chester-Burton
Summary of Original Version	Amend KRS 139.010, relating to the sales and use taxes, to define terms; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, incontinence products, and menstrual discharge collection devices; apply to sales or purchases made on or after August 1, 2026, but before August 1, 2030; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.
Index Headings of Original Version	Children And Minors - Baby-related and menstrual products, diapers, sales and use tax, exemption Reports Mandated - Department of Revenue, sales and use tax, baby-related and menstrual products, diapers, exemption Reproductive Issues - Baby-related and menstrual products, diapers, sales and use tax, exemption Sunset Legislation - Baby-related and menstrual products, diapers, sales and use tax exemption, August 1, 2030 Taxation - Sales and use tax, baby-related and menstrual products, diapers, exemption Taxation, Sales And Use - Baby-related and menstrual products, diapers, exemption Women - Baby-related and menstrual products, diapers, sales and use tax, exemption