Bill > HB865

This bill amends Kentucky Revised Statutes (KRS) to create a sales and use tax exemption for diapers, effective August 1, 2026. Specifically, it adds a definition for "diaper" to KRS 139.010, defining it as an absorbent garment worn by individuals who have difficulty controlling their bladder or bowel movements. Furthermore, KRS 139.480 is amended to explicitly exempt all diapers from the state's sales and use tax, meaning these essential items will no longer be subject to this tax when purchased.