HB114

AN ACT relating to sales and use tax exemptions for baby and personal care products.

Introduced·1/7/26
Bill Text

Kentucky HB114 exempts sales and use tax on baby and personal care products.

Kentucky HB114 amends sales and use tax exemptions to exclude baby and personal care products from taxation. Exempt items include baby bottles, breast pumps, breast pump kits, diapers, incontinence products, and menstrual discharge collection devices. These exemptions apply to sales made between August 1, 2026, and July 31, 2030.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Appropriations and Revenue Committee
Next
Committee decision

Sponsors

DDDD
4
0
Democratic CaucusRepublican Caucus

History

Jan 14

House

to Appropriations & Revenue (H)

Jan 7

House

introduced in House

Jan 7

House

to Committee on Committees (H)