HB 115 KY
AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.
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Summary
Amend KRS 139.010, relating to the sales and use taxes, to define "menstrual discharge collection devices"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of 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.
Sponsors (3)
- G. Brown Jr. Democratic · primary
- B. Chester-Burton Democratic · primary
- A. Gentry Democratic · primary
Action history (3)
- Jan 7, 2026 introduced in House · lower
- Jan 7, 2026 to Committee on Committees (H) · lower
- Jan 14, 2026 to Appropriations & Revenue (H) · lower
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