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Kentucky · 2026 Regular Session · Bill

HB 114: AN ACT relating to sales and use tax exemptions for baby and personal care products.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 114 is a bill introduced in the Kentucky House on January 7, 2026. According to its official title, it concerns: AN ACT relating to sales and use tax exemptions for baby and personal care products. Primary sponsor: George Brown (Democratic), Beverly Chester-Burton (Democratic), Lindsey Burke (Democratic), Al Gentry (Democratic). Most recent recorded action (January 14, 2026): to Appropriations & Revenue (H).

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

Amend KRS 139.010, relating to the sales and use taxes, to define terms; 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, incontinence products, and 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

Sponsors by party (alphabetical): Democratic 4

NameRolePartyChamberDistrict
George BrownPrimary sponsorDemocraticHouse77
Beverly Chester-BurtonPrimary sponsorDemocraticHouse44
Lindsey BurkePrimary sponsorDemocraticHouse75
Al GentryPrimary sponsorDemocraticHouse46

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. to Appropriations & Revenue (H)
  2. to Committee on Committees (H)
  3. introduced in House

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source