Bill > HB114

This bill aims to provide sales and use tax exemptions for certain baby and personal care products, as well as to clarify reporting requirements for tax exemptions. Specifically, it amends existing law to define terms related to breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, and incontinence products. The bill then exempts the sale or purchase of baby bottles, baby wipes, breast pumps and related supplies, diapers, incontinence products, and menstrual discharge collection devices from sales and use tax. This exemption is set to apply to sales or purchases made between August 1, 2026, and August 1, 2030. Additionally, the bill requires the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue on the total exemptions claimed for the previous fiscal year and allows the Department of Revenue to share information with the Legislative Research Commission for specific purposes, including reporting on these new exemptions.

Budget and Finance

https://apps.legislature.ky.gov/record/26RS/hb114.html