House
Adjourned Sine Die
2025 Regular Session

HB282

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AN ACT relating to a sales and use tax exemption for diapers.

Amend KRS 139.010 to define "diaper"; amend KRS 139.480 to exempt all diapers from the sales and use tax; EFFECTIVE July 1, 2025.

Introduced: February 4, 2025

Last action: February 7, 2025

To Appropriations & Revenue (H)
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This bill would remove Kentucky's sales and use tax from diapers, making them exempt from the tax starting July 1, 2025. It also adds a definition of "diaper" to state law to clarify what products qualify for the exemption. Who it may affect: families with infants or young children, and caregivers who purchase diapers for adults with medical needs.

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Legislative History

Feb 4, 2025 · House
Introduced In House
Feb 4, 2025 · House
To Committee On Committees (H)
Feb 7, 2025 · House
To Appropriations & Revenue (H)

Primary Sponsor

Portrait of T.J. Roberts
T.J. Roberts

Representative · House District 066

Primary sponsor
tj.roberts@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (3)

Portrait of Vanessa Grossl
Vanessa Grossl

Representative · House District 088

Co-sponsor
vanessa.grossl@kylegislature.gov
Portrait of Chad Aull
Chad Aull

Representative · House District 079

Co-sponsor
chad.aull@kylegislature.gov
Portrait of Josh Calloway
Josh Calloway

Representative · House District 010

Co-sponsor
Josh.Calloway@kylegislature.gov

Bill Text Versions

Introduced (original)

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