WeVote
Log In

Bill

WeVote Research Nonpartisan
Bill Summary · HB 115

Overview

HB 115 (2026 Session, Kentucky) proposes sales and use tax exemptions related to menstrual discharge collection devices. The bill outlines a targeted exemption with the aim of reducing the financial burden associated with menstrual health products for residents.

Purpose and Intent

  • Establish a tax exemption for menstrual discharge collection devices to improve affordability and access for individuals who use these products.
  • Align Kentucky tax policy with broader public health and gender-inclusive practices by removing sales tax on a medically necessary product category.

Key Provisions

  • Exemption Scope: The bill creates a sales and use tax exemption specifically for menstrual discharge collection devices. The exact statutory language would define what qualifies as a “menstrual discharge collection device” (e.g., reusable menstrual cups, disposable menstrual hygiene products that fall under the exemption, or a broader category of devices designed to collect menstrual discharge).
  • Tax Administration: The exemption would apply to transactions subject to Kentucky sales and use tax. It would similarly apply to use tax on out-of-state purchases brought into Kentucky.
  • Effective Date: The bill specifies when the exemption would take effect (e.g., on a stated date or upon enactment) and whether there is a phase-in period or immediate applicability.
  • Scope Limitations: Any explicit exclusions or limitations (if present) would be noted, such as excluding non-medical novelty items or products not primarily designed for menstrual management.

Who Would Be Affected

  • Consumers: Individuals purchasing menstrual discharge collection devices in Kentucky would benefit from not paying state and local sales tax on qualifying items.
  • Retailers and Vendors: Sellers of qualifying devices would need to apply the exemption at the point of sale and ensure proper customer guidance and tax accounting.
  • State Revenue: The exemption could affect potential state and local tax collections from transactions involving qualifying devices.

Procedural and Timeline Considerations

  • Committee History: The bill was introduced in the Kentucky House and referred to the Committee on Committees on January 7, 2026, and later to Appropriations & Revenue on January 14, 2026.
  • Legislative Path: As a tax-related bill, it would typically progress through relevant committees (Appropriations & Revenue, possibly others), with potential amendments before floor consideration and votes in both chambers.
  • Fiscal Notes: If requested, the Appropriations & Revenue committee may evaluate the revenue impact, administrative requirements, and potential cost of exemption administration.

Potential Impacts

  • Economic: Reduced cost for qualifying menstrual devices could improve affordability for consumers, particularly for ongoing or higher-frequency purchases.
  • Administrative: Retailers would need to implement procedures to verify eligibility and reflect the exemption in receipts and tax reporting.
  • Public Health and Equity: By removing tax barriers on menstrual products, the bill aligns with broader efforts to support menstrual health and reduce disparities related to menstrual management expenses.

Note: The precise statutory definitions, eligible product scope, and fiscal impact would be clarified in the bill’s text and any accompanying fiscal note. The summary reflects the bill’s stated intent to provide a sales and use tax exemption for menstrual discharge collection devices.

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

Sign in to ask a question.