House Bill 115

Actions
Last Action 01/14/26: to Appropriations & Revenue (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, A. Gentry
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

Actions

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01/07/26
  • introduced in House
  • to Committee on Committees (H)
01/14/26
  • to Appropriations & Revenue (H)


Last updated: 1/29/2026 5:15 PM (EST)