Kentucky bills · 2026 Regular Session
Kentucky HB 114
AN ACT relating to sales and use tax exemptions for baby and personal care products.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
No sponsor recorded.
Summary
Official abstract published by the Kentucky legislature· 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.
Text versions
Roll-call votes
No recorded votes on this bill.
Actions
- Jan 14, 2026 · House
to Appropriations & Revenue (H) - Jan 7, 2026 · House
to Committee on Committees (H) - Jan 7, 2026 · House
introduced in House