Introduced

Passed Senate

Passed House

Became law

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

Last action · February 26, 2026

To Committee On Committees (S)

Introduced February 26, 2026

Senate

Adjourned Sine Die

2026 Regular Session

SB258

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.

Aged Persons and Aging Children and Minors Taxation Taxation, Sales and Use

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This bill would remove the sales tax from diapers in Kentucky by adding diapers as an exempt item under state tax law. It would also create an official definition of "diaper" in state law. If passed, Kentuckians would no longer pay sales tax when purchasing diapers. Who it may affect: families with infants and young children, and caregivers of older adults or others who rely on diapers.

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