Bill
Bill > HB122
KY HB122
KY HB122AN ACT relating to sales and use tax exemptions for baby and personal care products.
summary
Introduced
01/08/2025
01/08/2025
In Committee
02/04/2025
02/04/2025
Crossed Over
Passed
Dead
03/28/2025
03/28/2025
Introduced Session
2025 Regular Session
Bill Summary
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, menstrual discharge collection devices, and incontinence products; apply to sales or purchases made on or after July 1, 2025, but before July 1, 2029; 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.
AI Summary
This bill proposes to create a sales and use tax exemption for several personal care and baby products in Kentucky from July 1, 2025, to July 1, 2029. Specifically, the exemption will apply to baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, menstrual discharge collection devices, and incontinence products. The bill requires 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. The legislation also makes technical amendments to Kentucky Revised Statutes 139.010, 139.480, and 131.190 to define terms related to the exempted products and allow for reporting of the tax exemption information. The bill aims to reduce the financial burden on consumers for essential personal care and baby-related items by eliminating sales tax on these products during the specified time period.
Committee Categories
Budget and Finance
Sponsors (6)
George Brown (D)*,
Chad Aull (D),
Beverly Chester-Burton (D),
Al Gentry (D),
Mary Marzian (D),
Adam Moore (D),
Last Action
to Appropriations & Revenue (H) (on 02/04/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/25RS/hb122.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb122/orig_bill.pdf |
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