AN ACT relating to sales and use tax exemptions.

Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," "diaper," "feminine hygiene product," "incontinence product", "incontinence underpad" and "pad, liner, and booster pad"; 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, feminine hygiene products, and incontinence products; apply to sales or purchases made on or after August 1, 2024, but before August 1, 2028; 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 on September 1; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission; EFFECTIVE August 1, 2024.