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 · March 10, 2026

To Appropriations & Revenue (H)

Introduced March 3, 2026

House

Adjourned Sine Die

2026 Regular Session

HB865

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; make technical corrections; EFFECTIVE August 1, 2026.

Children and Minors Effective Dates, Delayed Taxation Taxation, Sales and Use Aged Persons and Aging Disabilities

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This bill would remove Kentucky's sales and use tax from diapers, making them exempt from taxation starting August 1, 2026. It also adds a clear definition of "diaper" to state law. Who it may affect: families with young children, older adults, and people with disabilities who rely on diapers.

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