26RS HB 115

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.
Bill Documents	Introduced
Bill Request Number	208
Sponsors	G. Brown Jr., B. Chester-Burton
Summary of Original Version	Amend KRS 139.010, relating to the sales and use taxes, to define "menstrual discharge collection devices"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of 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	Reports Mandated - Department of Revenue, sales and use tax, menstrual discharge collection devices, exemption Reproductive Issues - Menstrual discharge collection devices exemption, sales and use tax Sunset Legislation - Menstrual discharge collection devices, sales and use tax exemption, August 1, 2030 Taxation - Sales and use tax, menstrual discharge collection devices, exemption Taxation, Sales And Use - Menstrual discharge collection devices, exemption Women - Menstrual discharge collection devices exemption, sales and use tax