Bill > HB282

This bill amends Kentucky's sales and use tax laws to provide a sales tax exemption for diapers, including disposable diapers. Specifically, the bill first adds a definition for "diaper" to the state's tax code, defining it as "an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements." Then, it modifies the existing list of sales tax exemptions to include diapers as a new category of tax-exempt goods. The exemption will take effect on July 1, 2025, giving state agencies and businesses time to prepare for the change. By removing the sales tax on diapers, the bill aims to reduce the financial burden on families, particularly those with young children or individuals with medical needs who require frequent diaper use, making these essential personal care items more affordable.