Kentucky 2023 Regular Session

Kentucky House Bill HB142

Introduced
2/7/23  
Refer
2/7/23  

Caption

AN ACT relating to the exemption of feminine hygiene products from sales and use taxes.

Impact

The impact of HB142 would be notable as it amends existing tax laws to provide a specific exemption for feminine hygiene products sold or purchased on or after July 1, 2023, continuing until July 1, 2027. The Department of Revenue is tasked with reporting annually on the amount of the exemption claimed, thus promoting transparency regarding the financial implications of this legislative change. Overall, this bill could lead to reduced costs for consumers purchasing these products, making them more accessible to those with financial constraints.

Summary

House Bill 142 proposes the exemption of feminine hygiene products from sales and use taxes in the Commonwealth of Kentucky. This legislation aims to alleviate financial burdens on individuals, particularly women, by making essential health products more accessible and affordable. The bill asserts that feminine hygiene products are necessary for women's health, and by removing the associated tax, the state acknowledges the importance of these items in daily life and public health.

Sentiment

The general sentiment surrounding HB142 appears to be supportive among advocates for women's health, who argue that the bill will help combat period poverty and promote better health for women. Policymakers and social advocacy groups view the bill as a progressive step towards equality in healthcare access. On the other hand, some critics may express concerns related to potential revenue losses for the state, emphasizing the need to balance tax cuts with the state’s budgetary requirements.

Contention

Notable points of contention may arise regarding the long-term fiscal impact of the exemption on state revenue. While proponents highlight the social benefits and necessity of making feminine hygiene products tax-free, critics might argue about the economic implications for state funding, questioning whether the exempted taxes could hinder funding for other essential services. The debate may also bring up broader discussions about taxation fairness and the prioritization of essential goods.

Companion Bills

No companion bills found.

Previously Filed As

KY HB229

AN ACT relating to the taxation of feminine hygiene products.

KY HB27

AN ACT relating to the taxation of feminine hygiene products.

KY HB122

AN ACT relating to sales and use tax exemptions for baby and personal care products.

KY HB285

AN ACT relating to sales and use tax exemptions.

KY HB270

AN ACT relating to the exemption of certain postnatal items from sales and use tax.

KY HB281

AN ACT relating to sales and use tax exemptions for firearm-related items.

KY HB282

AN ACT relating to a sales and use tax exemption for diapers.

KY HB613

AN ACT relating to sales and use taxes.

KY HB340

AN ACT relating to sales and use tax exemptions.

KY SB97

AN ACT relating to a sales and use tax exemption for diapers.

Similar Bills

KY HB282

AN ACT relating to a sales and use tax exemption for diapers.

KY SB78

AN ACT relating to a sales and use tax exemption for diapers.

KY HB229

AN ACT relating to the taxation of feminine hygiene products.

KY HB42

AN ACT relating to a sales and use tax exemption for veterans' service animals.

KY HB148

AN ACT relating to menstrual discharge collection devices and making an appropriation therefor.

KY HB281

AN ACT relating to sales and use tax exemptions for firearm-related items.

KY HB64

AN ACT relating to menstrual discharge collection devices.

KY HB276

AN ACT relating to menstrual discharge collection devices.