Kansas 2025-2026 Regular Session

Kansas Senate Bill SB107

Introduced

1/29/25

Refer

1/30/25

Caption

Providing a sales tax exemption for period products, diapers and incontinence products.

Impact

If passed, SB 107 will amend K.S.A. 2024 Supp. 79-3606 by explicitly listing period products, diapers, and incontinence products as exempt from sales taxation, thereby changing the fiscal landscape concerning essential health products. This change is expected to positively impact individuals who rely on these items, particularly women and families with young children, by reducing their out-of-pocket expenses. The bill may also foster a social policy shift, recognizing these products as basic necessities rather than luxury items.

Summary

Senate Bill 107 proposes the amendment of the Kansas sales tax law to establish exemptions for period products, diapers, and incontinence products. The bill seeks to alleviate financial burdens on consumers by eliminating sales tax on these essential items. This legislative action aligns with growing trends across the United States to make such products more accessible, particularly to low-income families and individuals who may struggle with the additional costs associated with these necessary goods.

Contention

While the bill garners support from various advocacy groups that emphasize health and equality, it may face opposition from fiscal conservatives who express concerns about the potential loss of state tax revenue. Critics argue that sales tax exemptions can lead to budget shortfalls and could complicate tax regulations. Furthermore, there could be debates about the appropriate scope of tax exemptions in addressing broader economic issues, not limited to health-related products.

Latest SB107 Activity

Companion Bills

No companion bills found.

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