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Bill

HB 123

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

2025 Regular Session

Kentucky bill exempts menstrual collection devices from sales tax to reduce costs for people seeking reusable period management alternatives.

to Appropriations & Revenue (H)
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WeVote Research Nonpartisan
Bill Summary · HB 123

Legislative bill overview

HB 123 would exempt menstrual discharge collection devices (such as menstrual cups, discs, and reusable pads) from Kentucky's sales and use tax. Currently, these products are taxed as general retail goods, while some related products like disposable menstrual products receive varying tax treatment across states. The bill aims to reduce the cost barrier to accessing period management alternatives.

Why is this important

Menstrual products represent an ongoing expense for people who menstruate, and tax exemptions can meaningfully reduce lifetime costs—estimates suggest hundreds of dollars per person annually. Reusable collection devices have lower environmental impact than disposables but often carry higher upfront costs, making affordability a key factor in adoption. This reflects a broader policy trend recognizing menstrual health access as a public health and equity issue.

Potential points of contention

  • Revenue impact: Even narrow tax exemptions reduce state revenue; opponents may argue funds should address menstrual equity through direct assistance rather than tax forgone
  • Product scope ambiguity: The bill's definition of qualifying "menstrual discharge collection devices" may need clarification to prevent exemption expansion or disputes over what qualifies
  • Equity concerns: Critics might argue exempting reusable products while taxed disposables remain creates a two-tier system favoring those with upfront capital, or conversely, that both should be exempted equally

Compiled from official sources — confirm details with the bill’s official record.

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