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

HB115

AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.

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.

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

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This bill would remove Kentucky sales and use tax from menstrual products such as pads, tampons, and similar items. The exemption would be in effect from August 1, 2026 through August 1, 2030, after which it would expire unless renewed. The Department of Revenue would be required to report each year on how much tax revenue was exempted under this provision. Who it may affect: Kentuckians who purchase menstrual products.

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