Senate
Adjourned Sine Die
2026 Regular Session

SB258

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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.

Introduced: February 26, 2026

Last action: February 26, 2026

To Committee On Committees (S)
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This bill would remove the Kentucky sales and use tax from diapers by adding a definition of "diaper" to state law and listing diapers as a tax-exempt item. If passed, shoppers would no longer pay sales tax when buying diapers in Kentucky. Who it may affect: anyone who purchases diapers, including parents of young children and caregivers of adults who use them.

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Legislative History

Feb 26, 2026 · Senate
Introduced In Senate
Feb 26, 2026 · Senate
To Committee On Committees (S)

Primary Sponsor

Portrait of Casey Chambers Armstrong
Casey Chambers Armstrong

Senator · Senate District 19

Primary sponsor
Cassie.Armstrong@kylegislature.gov
BallotpediaOfficial profile

Bill Text Versions

Introduced (original)

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