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HB 865 Kentucky House · 2026 Regular Session

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

Summary
Amend KRS 139.010 to define "diaper"; amend KRS 139.480 to exempt all diapers from the sales and use tax; make technical corrections; EFFECTIVE August 1, 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill exempts diapers from sales tax, providing tax relief for families with children, which aligns with supporting budget policies that reduce tax burdens on essential items.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2026
Committee Review
Floor Vote
Governor
Introduced Mar 3, 2026 Last action Mar 10, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Mar 10, 2026
Committee
to Appropriations & Revenue (H)
lower
Mar 3, 2026
Committee
to Committee on Committees (H)
lower
Mar 3, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.