Indiana 2026 Regular Session

Indiana Senate Bill SB0117

Introduced
12/9/25  

Caption

Sales tax exemption for menstrual discharge collection devices.

Impact

If enacted, SB0117 would amend the Indiana Code by adding a new section that specifically exempts the sales of menstrual products from the state gross retail tax, effective July 1, 2026. This change is expected to positively impact the affordability of menstrual health products for consumers, particularly benefiting individuals and families who rely on these items regularly. By reducing the financial burden of sales tax on essential hygiene products, the bill aims to improve access and promote public health.

Summary

Senate Bill 117 (SB0117) proposes a sales tax exemption for menstrual discharge collection devices, which include items such as tampons, panty liners, menstrual cups, and sanitary napkins. This exemption aims to promote better hygiene practices and to alleviate some financial burden associated with menstrual products. The bill is structured to ensure that these products are classified as essential items that should not be subjected to sales tax, aligning with similar measures introduced in various states across the U.S.

Contention

While the bill is largely viewed as a step towards improving gender equity and women's health, it may still face some opposition. Critics might argue about the implications for state revenue and the prioritization of tax exemptions, suggesting that there are numerous other essential products that could also be considered for similar treatment. Furthermore, discussions may arise around the overall budgetary impact and how the state plans to compensate for the potential loss in sales tax revenue. This bill could stimulate dialogue regarding broader tax policy and fiscal responsibility in relation to public health initiatives.

Companion Bills

No companion bills found.

Previously Filed As

IN SB0173

Sales tax exemption for menstrual discharge collection devices.

IN HB1042

Sales tax exemption for certain hygiene products.

IN HB1446

Sales tax exemption for utility service.

IN HB1361

Exclusion of discharged student loans as income.

IN SB0314

Tax exemption for eligible events.

IN HB1255

Property tax exemption for qualified veterans.

IN HB1550

Personal exemptions.

IN SB0303

Dependent child exemptions.

IN HB1646

Local option sales taxes.

IN HB1551

Collective bargaining for construction trades.

Similar Bills

No similar bills found.