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 · February 7, 2025

To Appropriations & Revenue (H)

Introduced February 4, 2025

House

Adjourned Sine Die

2025 Regular Session

HB282

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.

Effective Dates, Delayed Taxation Taxation, Sales and Use Children and Minors

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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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