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 7, 2025

To Appropriations & Revenue (S)

Introduced February 4, 2025

Senate

Adjourned Sine Die

2025 Regular Session

SB78

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.

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

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This bill would remove Kentucky's sales and use tax from diapers by adding a definition of "diaper" to state law and formally exempting them from the tax. If passed, Kentuckians would no longer pay sales tax when purchasing diapers. The bill applies to all diapers, not just those for a specific age group. Who it may affect: families with infants and young children, as well as adults who use diapers for medical or incontinence needs.

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