Bill
Bill > HB115
KY HB115
KY HB115AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.
summary
Introduced
01/07/2026
01/07/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
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.
AI Summary
This bill amends Kentucky law to exempt "menstrual discharge collection devices," which include items like tampons, pads, menstrual cups, and period underwear, from sales and use taxes. This exemption will be in effect from August 1, 2026, to August 1, 2030. The bill also requires the Department of Revenue to report annually on the total amount of these exemptions claimed and allows the department to share this information with the Legislative Research Commission.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
to Appropriations & Revenue (H) (on 01/14/2026)
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/26RS/hb115.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb115/orig_bill.pdf |
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