Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 14, 2026

To Appropriations & Revenue (H)

Introduced January 7, 2026

House

Adjourned Sine Die

2026 Regular Session

HB114

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

Amend KRS 139.010, relating to the sales and use taxes, to define terms; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, incontinence products, and 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…

Children and Minors Reports Mandated Reproductive Issues Sunset Legislation Taxation Taxation, Sales and Use Women

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This bill would remove Kentucky sales tax from a set of baby and personal care products, including diapers, baby wipes, baby bottles, breast pumps and related supplies, incontinence products, and menstrual products. The exemption would apply to purchases made between August 1, 2026, and August 1, 2030, after which it would expire unless renewed. The Department of Revenue would be required to report annually on how much tax was exempted under this change. Who it may affect: parents of young children, people who use incontinence products, and women who purchase menstrual care items.

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