Kentucky 2026 Regular Session

Kentucky House Bill HB115

Introduced
1/7/26  
Refer
1/7/26  

Caption

AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.

Impact

If enacted, the bill would amend existing tax laws to exempt menstrual discharge collection devices from sales tax, likening the medical necessity of these items to other healthcare products that already enjoy tax exemptions. This legislative change is intended to ensure that individuals do not face additional financial barriers when purchasing menstrual products, contributing to public health initiatives aimed at improving menstrual hygiene management.

Summary

House Bill 115 proposes sales and use tax exemptions for menstrual discharge collection devices in Kentucky. This legislative initiative aims to alleviate financial burdens associated with menstrual health products, thereby promoting better accessibility and affordability for residents in need. Proponents of the bill argue that eliminating sales tax on such essential healthcare items recognizes the significance of menstrual health and supports gender equity in access to healthcare solutions.

Sentiment

The general sentiment surrounding HB 115 has been positive among advocacy groups and legislators focused on women's health issues. Many supporters view the bill as a critical step toward addressing menstrual poverty and improving the overall health and wellbeing of individuals who menstruate. However, there have been pockets of dissent regarding the prioritization of such tax exemptions in comparison with other pressing economic issues facing the state.

Contention

Notable points of contention have emerged primarily around the funding implications of the tax exemption. Critics express concerns about the potential loss of revenue that might otherwise support crucial state services, raising questions about how to balance legislative priorities while ensuring adequate funding for various public health initiatives. The discussions indicate a desire for comprehensive approaches to ensure that all facets of healthcare, including menstrual health, are adequately funded and prioritized.

Companion Bills

No companion bills found.

Previously Filed As

KY HB123

AN ACT relating to sales and use tax exemptions for menstrual discharge collection devices.

KY HB231

AN ACT relating to menstrual discharge collection devices and making an appropriation therefor.

KY HB281

AN ACT relating to sales and use tax exemptions for firearm-related items.

KY HB122

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

KY HB179

AN ACT relating to sales and use tax exemptions for bullion and currency.

KY HB282

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

KY SB78

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

KY HB453

AN ACT relating to the exemption of churches from sales and use taxes.

KY HB247

AN ACT relating to sales and use taxes.

KY HB613

AN ACT relating to sales and use taxes.

Similar Bills

No similar bills found.