Bill > HB123

This bill creates a sales and use tax exemption for menstrual discharge collection devices sold between July 1, 2025, and July 1, 2029. The bill defines "menstrual discharge collection devices" as tampons, panty liners, menstrual cups, pads, period underwear, and other clothing items specifically marketed for managing menstrual discharge, excluding grooming and hygiene products. The legislation requires the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for each fiscal year. The bill amends existing Kentucky Revised Statutes to add this new tax exemption, providing a temporary relief from sales tax for products essential to menstrual hygiene. By offering this exemption, the bill aims to reduce the financial burden on individuals who purchase these necessary personal care items, potentially making menstrual products more affordable for consumers during the specified time period.

Budget and Finance

https://apps.legislature.ky.gov/record/25RS/hb123.html