KY HB 114
died on adjournmentAN ACT relating to sales and use tax exemptions for baby and personal care products.
Kentucky · 2026 Regular Session · lower
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Quick answers
Did KY HB 114 pass?
No. KY HB 114 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-01-14): to Appropriations & Revenue (H)
What is KY HB 114 about?
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.
Who sponsors KY HB 114?
A. Gentry, L. Burke, B. Chester-Burton and 1 others are the primary sponsors of KY HB 114.
Description
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.
- Introduced
- 2026-01-07
- Latest action
- 2026-01-14 — to Appropriations & Revenue (H)
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- A. Gentryprimary
- L. Burkeprimary
- B. Chester-Burtonprimary
- G. Brown Jr.primary
Committees
Not provided by source.
Action timeline
Newest first
2026-01-14
to Appropriations & Revenue (H)
referral-committee
2026-01-07
to Committee on Committees (H)
referral-committee
2026-01-07
introduced in House
introduction
Versions
- IntroducedCompare
Documents
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:24.357326Z
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