HB 114

Kentucky House of Representatives bill in Session 26RS.

Status: in_committee. Latest action: January 14, 2026.

AN ACT relating to sales and use tax exemptions for baby and personal care products.

Bill ID KY-26RS-HB-114
Session 26RS
Status in_committee
Committee Appropriations & Revenue
House of Representatives in_committee 2026-01-14
Tax / Budget / Appropriations
Summary

Amend KRS 139.010, relating to the sales and use taxes, to define terms; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, incontinence products, and menstrual discharge collection devices; apply to sales or purchases made on or after August 1, 2026, but before August 1, 2030; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.

Sponsor
George Brown Jr.
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-07 Introduced Bill introduced
2026-01-14 Status in_committee
2026-01-14 Latest Action 01/14/26: to Appropriations & Revenue (H)
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