AN ACT relating to a sales and use tax exemption for diapers.

SB 78 removes the sales tax on all diapers in Kentucky. It defines "diaper" as an absorbent garment worn by individuals who cannot control bladder or bowel movements and amends tax law to exempt these products from sales and use tax. This directly affects parents, caregivers, and diaper manufacturers by eliminating a cost for diaper purchases. The bill creates a concrete policy change by removing a tax burden on a basic necessity, as specified in the amended tax code (KRS 139.480). The bill is currently in the Senate Appropriations & Revenue Committee.