Bill
HB 2073
Kansas HB 2073 would exempt diapers and feminine hygiene products from state sales tax, effective July 1, 2025, reducing state revenue.
Status and jurisdiction
- Bill number: HB 2073 (Kansas, as introduced)
- Introduced: January 24, 2025
- Referred to: House Committee on Taxation
- Source documents include a Fiscal Note from the Kansas Division of the Budget (dated Feb 20, 2025).
- Bill would amend K.S.A. 2024 Supp. 79-3606 (sales tax exemptions) and repeal the existing section.
Purpose and intent
- To exempt feminine hygiene products and diapers from Kansas state sales tax. The bill includes statutory definitions for “diapers” and “feminine hygiene products.”
- Intended to reduce the sales tax burden on commonly used personal care items for menstruation and infant/childcare.
Key provisions
- Adds a sales tax exemption for purchases of diapers and feminine hygiene products.
- Effective date for the exemption: July 1, 2025 (the fiscal note and bill text indicate implementation beginning that date).
- Amends state sales-tax exemption statute (K.S.A. 2024 Supp. 79-3606) to include the new categories; the bill contains definitions for the covered items (text as introduced provides those definitions).
Estimated fiscal impact (Kansas Division of the Budget / Department of Revenue)
- FY 2026: Total state revenue decrease estimated at $8.0 million
- State General Fund: –$6.6 million
- State Highway Fund: –$1.4 million
- The FY2026 estimate reflects a one‑month collections lag when a sales‑tax change is implemented.
- FY 2027: Total –$8.6 million (SGF –$7.1M; SHF –$1.5M)
- FY 2028–FY 2030 (each): Total –$8.5 million per year (SGF –$7.0M; SHF –$1.5M)
- Administrative/implementation cost: one‑time State General Fund cost of $1,340 (revising publications and forms).
- Methodology: estimates based on U.S. Bureau of Labor Statistics Consumer Expenditure Survey and Kansas Department of Health and Environment data.
Who would be affected
- Consumers in Kansas purchasing diapers and feminine hygiene products — these purchases would be exempt from state (and therefore reduce the taxable base for) sales tax.
- Retailers, who would need to update point‑of‑sale systems, receipts and potentially reporting (minimal state implementation cost is estimated).
- State finances: reductions in State General Fund and State Highway Fund revenues as noted above.
- Local governments: local sales-tax collections would decline (Department of Revenue did not provide a specific local estimate). Local revenues used for municipal services, county budgets, and some debt/pledged revenues (e.g., STAR bond projects) could be reduced; the fiscal note flags potential impacts on STAR-bond‑pledged revenues but does not quantify those effects.
- Kansas Department of Transportation: less State Highway Fund revenue may require corresponding reductions in planned transportation projects funded under the comprehensive transportation plan.
Procedural/timeline notes and next steps
- As of the provided documents, HB 2073 was introduced and referred to the House Committee on Taxation; a fiscal note was issued Feb 20, 2025.
- Committee hearings, amendments, and votes would determine further progress; if enacted, the exemption would take effect July 1, 2025.
- Note: the provided package includes some extraneous/duplicative legislative text and actions from other jurisdictions; this summary focuses on the Kansas bill and its fiscal analysis.
Compiled from official sources — confirm details with the bill’s official record.
Sign in to ask a question.
