AN ACT relating to the exemption of certain postnatal items from sales and use tax.

Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," and "diapers"; amend KRS 139.480 to exempt from the sales and use tax baby bottles, baby wipes, breast pumps, breast pump storage and collection supplies, breast pump kits, and children's diapers from July 1, 2023, to June 30, 2027, and require the Department of Revenue to report the total exemptions each September 1; and amend KRS 131.190 to authorize the Department of Revenue to report on the exemption to the Legislative Research Commission.